Smt. Kiran Rozy, Chandigarh V. ACIT, Chandigarh

MA 83/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3747 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2001-2002
• Appeal Filed On: 22-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGHDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NOS.83 TO 88/CHD/2015 IN ITA NOS. 627 TO 632/CHD/2012 ( A.Y. 2001-02, 2003-04 TO 2007-08) SMT. KIRAN ROZY, VS THE ACIT, 1273, SECTOR 44-C, CENTRAL CIRCLE-I, CHANDIGARH. CHANDIGARH. PAN : AAWPR3567M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWAL RESPONDENT BY : SHRI MANJIT SINGH,DR DATE OF HEARING : 18.12.2015 DATE OF PRONOUNCEMENT : 18.12.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEALS OF THE ASSESSEE WERE DISMISSED IN DEFAU LT VIDE ORDER DATED 27.02.2013. 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT DUE TO COMMUNICATION GAP, THE COUNSEL FOR ASSESSEE COUL D NOT ATTEND THE DATE OF HEARING WHICH WAS UNINTENTIONAL AND HE WOULD TAKE CARE IN FUTURE. 2 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, AN D THAT APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON ME RIT, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUF FICIENT CAUSE FROM APPEARING ON THE DATE OF HEARING. THERE FORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO A RGUE THE APPEALS ON MERITS. 4. THE EARLIER ORDER DATED 27.02.2013 IS RECALLED A ND APPEALS OF THE ASSESSEE ARE RESTORED. THE OFFICE I S DIRECTED TO FIX THE APPEALS FOR FINAL HEARING ON 14 .03.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. WITH THESE DIRECTIONS, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH DECEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD