M/s Mansa Land Developers, Chandigarh V. ACIT, Chandigarh

MA 99/CHANDI/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4229 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 22-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT RAJ

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER M.A.NOS.97 TO 99/CHD/2015 (IN ITA NOS. 641TO 643/CHD/2012) ASSESSMENT YEARS: 2005-06 TO 2007-08 MANSA LAND DEVELOPERS, VS. THE ACIT SCO 199-200, SECTOR 34 CENTRAL CIRCLE CHANDIGARH PAN NO. AALFM7151K (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PARIKSHIT AGGARWAL RESPONDENT BY : SH. AMIT RAJ DATE OF HEARING : 13/05/2016 DATE OF PRONOUNCEMENT :13/05/2016 ORDER PER BHAVNESH SAINI, J.M. ALL THE MISC. APPLICATIONS ARE FILED BY THE ASSESSE E FOR RECALLING OF THE EXPARTE ORDER DT. 18/12/12 WHEREBY ALL THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR DEFAULT. 2. WE HAVE HEARD LD. REPRESENTATIVE OF BOTH THE PAR TIES. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THE AVERMENT CONTAINED IN THE MISC. APPLICATIONS, WE ARE SATISFIED THAT AS SESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEAR ING THEREFORE EXPARTE ORDER SHOULD BE RECALLED. FURTHER THE APPEAL OF THE ASSES SEE HAVE NOT BEEN DECIDED ON MERITS THEREFORE ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 4. IN VIEW OF THE ABOVE, WE RECALL EARLIER ORDER OF THE TRIBUNAL DT. 18/12/2012 AND RESTORE ALL THE APPEALS OF THE ASSESSEE. THE MI SC. APPLICATION IS ALLOWED. 2 APPEAL BE FIXED FOR HEARING ON MERIT ON 04/07/2016, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. WE FURTHER FIND THAT ASSESSEE WAS EXPARTE BEFORE AO IN ALL THE YEARS AND THESE ARE OLD MATTERS THEREFORE ON THE DATE OF HEARING FI XED ON 04/07/2016, ASSESSEE SHALL POSITIVELY ARGUE THE APPEAL ON MERIT AND SHAL L NOT SEEK UNNECESSARY ADJOURNMENT IN THE MATTER. WITH THIS OBSERVATION TH E MISC. APPLICATION OF THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT ALL THE MISC. APPLICATIONS ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :13/05/2016 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR