Hari Krishan Gupta, Bilaspur V. ITO, W-6, Bilaspur

MA 85/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1073 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GEETINDER MAAN
• Section: 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO. 85/CHD/2018 (IN ITA NO. 1308/CHD/2017) ASSESSMENT YEAR: 2012-13 HARI KRISHAN GUPTA, PROP. VS. THE ITO, WARD-6 SUNEEL ASSOCIATES AND HOTEL PANCHWATI, BILASPUR HOUSE NO. 171, SECTOR 2 DISTT. BILASPUR (H.P.) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. VIBHOR GARG, ADVOCATE RESPONDENT BY : MS. GEETINDER MAAN, SR. DR DATE OF HEARING : 03.08.2018 DATE OF PRONOUNCEMENT : 03.08.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 27.2.2018 HAS B EEN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE OR DER DATED 21.12.2017 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEAL WHICH WAS DISMISSED EX- PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT H E HAD FILED AN APPLICATION DATED 27.02.2017 STATING THEREIN THAT T HE APPEAL WAS FIXED FOR HERRING ON 21.12.2017 FOR THE FIRST TIME BUT DUE TO INADVERTENT ERROR, HE HAS MISTAKENLY NOTED THE DATE OF HEARING AS 27.12.2017 AND, THUS, COULD NOT APPEAR ON THE DATE OF HEARING. THE ASSESSEE HAS FUR NISHED AN AFFIDAVIT DATED 2 26.2.2018 IS IN THIS BEHALF. FURTHER, IN REGARD T O THE DEFECT NOTICE ISSUED BY THE REGISTRY, IT HAS BEEN EXPLAINED BY THE LD. C OUNSEL FOR THE ASSESSEE THAT TO REMOVE THE DEFECTS IN THE MEMORANDUM OF APP EAL, ORIGINAL COPY OF THE ORDER OF CIT(A) WAS REQUIRED WHICH, IN FACT, WA S NOT TRACEABLE AT THAT TIME AND FURTHER SUBMITTED THAT NOW THE DEFECTS POI NTED OUT HAVE BEEN REMOVED. IT HAS BEEN SUBMITTED IN THE APPLICATION THAT THE ASSESSEE IS VERY MUCH INTERESTED IN EARLY DISPOSAL OF THE APPEAL AND , THEREFORE, PRAYED FOR RECALLING OF THE EX-PARTE ORDER OF THE TRIBUNAL. 3. WE FIND FROM THE RECORD THAT THE APPEAL OF THE A SSESSEE WAS DISMISSED EX-PARTE ON THE DATE OF HEARING ITSELF. WE FIND JUSTIFICATION IN THE EXPLANATION FURNISHED BY THE ASSESSEE WHICH IS SUPPORTED BY THE AFFIDAVIT DATED 26.2.2108. THEREFORE, WE RECALL TH E ORDER OF THE TRIBUNAL DATED 21.12.2017 IN THE ABOVE CAPTIONED APPEAL AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION TO BE HEARD A FRESH. THE HEA RING OF THE APPEAL BE FIXED IN REGULAR COURSE FOR THE PURPOSE OF WHICH, A FORMA L NOTICE BE ISSUED TO THE PARTIES IN TIME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/ (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.8.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3