Dr. Rohit Om Prakash, Amritsar V. DCIT, Chandigarh

MA 86/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5082 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: PADAM BEHL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER MA NO.86/CHD/2016 IN ITA NO. 822/CHD/2016 ( ASSESSMENT YEAR 2012-13) DR. ROHIT OM PRAKASH VS THE DCIT, S/O DR. OM PARKASH, (INTERNATIONAL TAXATION), H.NO.45, ROSE AVENUE, CHANDIGARH. AMRITSAR. PAN: ABBPR5362A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PADAM BEHL RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 16.12.2016 DATE OF PRONOUNCEMENT : 16.12.2016 O R D E R I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIE S. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEF AULT VIDE ORDER DATED 22.08.2016. THE LD. COUNSEL FOR T HE ASSESSEE SUBMITTED THAT DUE TO CONFUSION AT HIS OFF ICE, THE APPEAL REMAINED UNATTENDED AND SINCERELY REGRET TED FOR HIS NON APPEARANCE ON THE DATE OF HEARING. 3. CONSIDERING EXPLANATION OF THE ASSESSEE, I AM SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HEARING. FURTHER, APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT. THE REFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO A RGUE THE APPEAL ON MERIT. 2 4. IN THIS VIEW OF THE MATTER, I RECALL EARLIER ORD ER DATED 22.08.2016 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR H EARING ON MERITS ON 18.01.2017 FOR WHICH DATE NO SEPARATE NOT ICE WILL BE ISSUED TO THE ASSESSEE. 5. THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 16 TH DECEMBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD