Amanpreet Singh, Ludhiana V. ACIT, Ludhiana

MA 93/CHANDI/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5611 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 31-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: SSH B M MONGA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, A CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO.93/CHD/2017 (IN ITA NO. 912/CHD/2016) ASSESSMENT YEAR: 2012-13 SH. AMANPREET SINGH VS. THE ACIT, CIRCLE V, PROP M/S VIRINDRA ENGG. WORKS LUDHIANA DABA ROAD, LUDHIANA PAN NO. AOSPS3963E (APPELLANT) (RESPONDENT) APPELLANT BY : S/SH. B.M. MONGA & ROHIT RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 08.12.2017 DATE OF PRONOUNCEMENT : 12.12.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 11.8.2017 HAS B EEN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE OR DER DATED 28.02.2017 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 24.02.2017 STATING THEREIN THAT H E HAD ALREADY FILED HIS WRITTEN SUBMISSIONS VIDE PAPER BOOK AND DID NOT WAN T TO AVAIL THE OPPORTUNITY FOR PERSONAL HEARING ON 28.2.2017 AND T HAT THE APPEAL MAY BE DECIDED ON MERITS CONSIDERING THE WRITTEN SUBMISSIO NS CONTAINED IN THE 2 PAPER BOOK. HE HAS FILED AN AFFIDAVIT IN SUPPORT OF HIS CONTENTIONS. WE FIND FROM THE RECORD THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE, ON THE DATE OF HEARING ITSELF, BEFORE THE RECEIPT OF T HE ASSESSEES LETTER DATED 24.2.2017 IN THE TRIBUNAL, AS SUCH, WRITTEN SUBMISS IONS OF THE ASSESSEE WERE NOT CONSIDERED. THEREFORE, WE RECALL THE ORD ER OF THE TRIBUNAL DATED 28.02.2017 IN THE ABOVE CAPTIONED APPEAL AND RESTOR E THE APPEAL TO ITS ORIGINAL POSITION TO BE HEARD A FRESH. THE HEARING OF THE APPEAL BE FIXED IN REGULAR COURSE FOR THE PURPOSE OF WHICH, A FORMAL N OTICE BE ISSUED TO THE PARTIES IN TIME. 3. 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 : 12 TH DECEMBER , 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR