Sh. Tejinder Singh, Chandigarh V. ACIT, Chandigarh

MA 91/CHANDI/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4217 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-01-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NOS.91 TO 93/CHD/2015 IN ITA NOS. 635 TO 637/CHD/2012 ( A.YS. : 2005-06 TO 2007-08) SHRI TEJINDER SINGH, VS THE ACIT, HOUSE NO. 2162/3, CENTRAL CIRCLE-I, PIPLIWALA TOWN, CHANDIGARH. MANI MAJRA, CHANDIGARH. PAN : ATDPS8040G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWAL RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 27.05.2016 DATE OF PRONOUNCEMENT : 27.05.2016 O R D E R PER BHAVNESH SAINI,JM ALL THE MISCELLANEOUS APPLICATIONS ARE FILED BY ASSESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 10.04.2013 WHEREBY ALL THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR DEFAULT. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATIONS CONTENDED THAT ON THE DATE OF HEARING FIXED ON 08.04.2013, IT WAS VERBALLY SAID THAT THERE WOULD B E ONLY ONE BENCH FUNCTIONING ON 08.04.2013. DUE TO T HE COMMUNICATION GAP, LD. COUNSEL FOR THE ASSESSEE COU LD NOT APPEAR ON THE DATE OF HEARING. 2 3. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEARING. THE E X- PARTE ORDER IS, THEREFORE, RECALLED. FURTHER, APPE ALS OF THE ASSESSEES HAVE NOT BEEN DECIDED ON MERITS, THEREFORE, ONE MORE CHANCE CAN BE GIVEN TO ARGUE ON MERIT. 4. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 10.04.2013 AND RESTORE THE APPEALS OF THE ASSESSEE. THE APPEALS W ILL BE TAKEN UP FOR HEARING ON 11.08.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH MAY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD