Suresh Yadav Prop., Mandi Gobindgarh V. ITO, Mandi Gobindgarh

MA 82/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5317 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 29-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: DIXIT GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER MA NO.82/CHD/2016 IN ITA NO. 733/CHD/2013 (ASSESSMENT YEAR 2008-09) SHRI SURESH YADAV, VS THE ITO S/O SHRI HARI CHAND, WARD 1, HOUSE NO. 336,SECTOR 19-B, MANDI GOBINDGARH. MANDI GOBINDGARH PUNJAB. PAN: AAIPY1901C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DIXIT GARG RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 03.02.2017 DATE OF PRONOUNCEMENT : 03.02.2017 O R D E R THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAUL T VIDE ORDER DATED 04.07.2016. THE ASSESSEE MOVED TH E PRESENT MISCELLANEOUS APPLICATION FOR RESTORATION O F THE APPEAL. 2. I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES. 3. IT IS STATED THAT DUE TO CHANGE OF ADDRESS, THE ASSESSEE DID NOT RECEIVE NOTICE AT THE NEW ADDRESS. THE ASSESSEE'S COUNSEL, THEREFORE, SUBMITTED THAT ASSES SEE WOULD PROVIDE CORRECT ADDRESS AND WOULD NOT GIVE AN Y FURTHER CHANCE FOR NON APPEARANCE. 2 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, I A M SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. FURTHER, APPEAL OF THE ASSESSEE HAS NOT B EEN DECIDED ON MERITS. THEREFORE, ONE MORE CHANCE SHOU LD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS . I, ACCORDINGLY, RECALL THE EARLIER ORDER DATED 04.07.2 016. APPEAL OF THE ASSESSEE IS RESTORED AND MISCELLANEOU S APPLICATION IS ALLOWED. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON MERITS ON 08.03.2017 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. ASS ESSEE IS DIRECTED TO FILE AMENDED FORM NO. 36 GIVING CORRECT ADDRESS THEREON. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 3 RD FEBRUARY,2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD