Sohan Singh Garcha, Ludhiana V. ACIT, Ludhiana

MA 92/CHANDI/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2362 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJEEV GARG

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES SMC, CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. 92/CHD/2017 IN I.T.A. NO.-1337/CHANDI/2016 (ASSESSMENT YEAR-2006-07) / ASSESSEE BY : SHRI SANJEEV GARG / REVENUE BY : SMT. CHANDER KANTA, SR.DR / DATE OF HEARING : 28.09.2018 / D ATE OF PRONOUNCEMENT : 30.10. 2018 $%/ ORDER PER DIVA SINGH THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE EX-PARTE ORDER DATED 16.02.2017 IN ITA NO. 1337/CHD/2016 2. INVITING ATTENTION TO THE MISCELLANEOUS APPLICATION, IT WAS SUBMITTED BY THE LD. AR THAT DUE TO MEDICAL REASONS OF THE ARGUING COUNSEL, THE ASSESSEE REMAINED UNREPRESENTED ON THE DATE OF HEARING . THE AFFIDAVIT OF THE COUNSEL OF THE ASSESSEE SUPPORTING THE MISCELLANEOU S APPLICATION PLEADING PROBLEMS RELATED TO HIGH BLOOD PRESSURE, SEVERE H EADACHE, VERTIGO AND VOMITING ETC. ON THE DATE OF HEARING WAS RELIED UPON FO R NON- APPEARANCE. 3. THE LD. SR.DR HAD NO OBJECTION TO THE RECALL ON CONSID ERING THE RECORD. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE FACTS AND CIRCUMS TANCES OF THE CASE, CONSIDERING THE AFFIDAVIT OF THE LD. AR FILED IN SUPPORT OF THE APPLICATION, I AM OF THE VIEW THAT THE PRAYER OF THE ASSE SSEE ON FACTS CAN BE ACCEPTED AS THE EXPLANATION OFFERED SUFFICIENTLY DEMONST RATES THAT DUE SHRI SOHAN SINGH GARCHA, 901/2, PUNJAB MATA NAGAR, LUDHIANA. PAN : AGQPG7446L ( APPELLANT) VS THE ACIT, CIRCLE-VI, LUDHIANA. M. A. 92/CHD/2017 PAGE 2 OF 2 TO SUFFICIENT AND BONAFIDE REASONS, THE ASSESSEE REMAINED U NREPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING . THEREFORE, EXERCISING THE POWERS AS VESTED IN ME BY PROVISO TO RULE 24 OF THE ITA T RULES 1963, THE IMPUGNED EX-PARTE ORDER IS RECALLED. SUPPORT IS DRAWN FR OM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSA L HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). 5. ACCORDINGLY, REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 27.11.2018. FOR THE SAID DATE NO NOTICE OF HE ARING SHALL BE ISSUED TO THE PARTIES AS THE SAID DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.10. 2018. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER !' #$%& '(&/ COPY OF THE ORDER FORWARDED TO : 1. '%)*/ THE APPELLANT - 2. #+,)*/ THE RESPONDENT - 3. !, !, -/ CIT 4. !, !, - ('%)/ THE CIT(A) 5. &01, #2, !, '%, !2 , 45617/ DR, ITAT, CHANDIGARH 6. 16 8%/ GUARD FILE !' / BY ORDER, 9, : / ASSISTANT REGISTRAR