Shri Dinesh Dua, Delhi V. DCIT, Chandigarh

MA 98/CHANDI/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6149 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: S K BHASIN
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, B CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NOS. 96 TO 98/CHD/2016 (IN ITA NOS. 378, 379 & 395/CHD/2016) ASSESSMENT YEARS: 2007-08, 2009-10 & 2010-11 SH. DINESH DUA, VS. THE DCIT, CIRCLE-1, A-103, NARANG COLONY, CHANDIGARH JANAPKPURI WEST, DELHI-110058 PAN NO. AADPD0227D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.K.BHASIN RESPONDENT BY : SH. MANJIT SINGH, SR DR DATE OF HEARING : 15.12.2017 DATE OF PRONOUNCEMENT : 23.02.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATIONS HAVE BEEN MOVED BY T HE APPLICANT PLEADING THEREIN FOR RECALLING THE COMMON ORDER DAT ED 03.08.2016 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEALS WHICH WE RE DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT H E WAS PREVENTED BY A REASONABLE CAUSE, AS MENTIONED IN THE MISC. PETITIO NS, AND COULD NOT APPEAR ON THE DATE OF HEARING AND STATED FURTHER THAT APPE LLANT IS INTERESTED, KEEN AND DESIROUS TO PERSECUTE HIS APPEALS IN PROPER MAN NER. IT WAS FURTHER 2 STATED THAT THAT ASSESSEE HAD NOT RECEIVED ANY NOTI CE REGARDING THE DATE OF HEARING. ALSO, THE COUNSEL OF THE ASSESSEE INADVERT ENTLY FAILED TO NOTE THE DATE OF HEARING AND THUS FAILED TO ATTEND THE HEARI NG ON 3.8.2016. THE LD. DR, HOWEVER, SUPPORTED THE ORDER OF THE TRIBUNAL 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE A SSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE T RIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEALS. THEREFORE , WE RECALL THE ORDER OF THE TRIBUNAL DATED 03.8.2016 IN THE ABOVE CAPTIONED APPEALS AND RESTORE THE APPEALS TO THEIR ORIGINAL POSITION TO BE HEARD ON 10.4.2018 FOR WHICH DATE, A FORMAL NOTICE BE ISSUED TO THE PARTY IN TI ME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.02.2018 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :23.02.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR