Sh. Parveen Kumar, Chandigarh V. DCIT, Chandigarh

MA 96/CHANDI/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5692 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Assessee Lawyers: VINEET KHUR ANA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO. 96/CHD/2019 IN ITA NO. 516/CHD/2017 / ASSESSMENT YEAR : 2012-13 ( DECIDED VIDE ORDER 18.12.2018) SHRI PARVEEN KUMAR, 113, VILLAGE BUTRELA, CHANDIGARH THE DCIT, CIRCLE 5(1), CHANDIGARH ./PAN NO: AOLPK2490R APPELLANT /RESPONDENT /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE & SHRI VINEET KHURANA, CA / REVENUE BY : SHRI ARVIND SUDERSHAN, SR.DR ! ' # /DATE OF HEARING : 20.12.2019 $%&' # / DATE OF PRONOUNCEMENT : 20.12.2019 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THIS MISC. APPLICATION DATED 21.05.2019 ARISING OU T OF ITA NO. 516/CHD/2017 HAS BEEN MOVED BY THE APPLICANT SEEKIN G FOR RECALLING OF THE EX-PARTE ORDER DATED 18.12.2018 OF THE TRIBUNAL DIS MISSING THE APPEAL OF THE ASSESSEE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITT ED THAT THERE WAS NO INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE OR HIS COUNSEL FOR NON- M.A. NO. 96/CHD/2019 SHRI PARVEEN KUMAR, CHANDIGARH 2 APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE, RATHER, THE NON- APPEARANCE BEFORE THE BENCH WAS ON ACCOUNT OF NON-S ERVICE OF NOTICE OF HEARING. IN SUPPORT OF THE ABOVE AVERMENTS, THE AS SESSEE HAS FILED AN AFFIDAVIT DATED 20.12.2019, WHEREIN, MAINLY IT HAS BEEN PLEADED THAT THOUGH THE ADDRESS MENTIONED IN FORM NO.36 WAS CORRECT, BU T DUE TO SOME MISTAKE ON THE PART OF DEPARTMENT OF POSTS, NO NOTICE OF HE ARING OF APPEAL FOR 9.8.2019 WAS EVER SERVED OR RECEIVED AT THE ADDRESS 113, VILLAGE BUTRELA, SECTOR 41, CHANDIGARH. IT HAS BEEN FURTHER PLEADED THAT VILLAGE BUTRELA IS PART OF SECTOR 41, CHANDIGARH AND SOMETIMES THE PO ST AND THE COURIERS ARE NOT DELIVERED DUE TO THE FACT THAT HOUSE NO. 113, V ILLAGE BUTRELA, SECTOR 41 CHANDIGARH IS CONFUSED WITH HOUSE NO.113, SECTOR 41 ,CHANDIGARH BY THE POSTAL AUTHORITIES. HENCE, THE ASSESSEE HAS PRAYED FOR RECALLING OF THE ORDER DATED 18.1.2019 PASSED BY THE TRIBUNAL. 3. WE FIND FROM THE RECORD THAT THE APPEAL OF THE A SSESSEE WAS DISMISSED EX-PARTE, BECAUSE FOR NON-APPEARANCE / NON PROSECUT ION ON THE STIPULATED DATE OF HEARING. THE ASSESSEE HAS EXPLAINED THAT T HE NON-APPEARANCE WAS NOT INTENTIONAL BUT WAS BECAUSE OF THE REASON THAT THE ASSESSEE DID NOT REVIVE ANY NOTICE OF HEARING. WE FEEL CONVINCED W ITH THE SUBMISSIONS MADE BY THE ASSESSEE IN THE APPLICATION AND, THEREF ORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 18.12.2019 AND RESTORE THE AP PEAL TO ITS ORIGINAL POSITION TO BE HEARD A FRESH IN REGULAR COURSE ON 4.2.2020 . M.A. NO. 96/CHD/2019 SHRI PARVEEN KUMAR, CHANDIGARH 3 PARTIES BE INFORMED. COPY OF THIS ORDER BE PLACED I N THE MAIN FILE ALSO. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.12.2019. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 20.12.2019 )) %* +, -, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ! . / CIT 4. ! . ( )/ THE CIT(A) 5. ,/0 1 , # 1 , 23405 / DR, ITAT, CHANDIGARH 6. 04 6' / GUARD FILE