IN INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER MA No. 55/CHD/2016 In ITA No. 513/CHD/2016 (Assessment Year 2004-05) Smt. Narinderjit Kaur Sekhon, Vs ITO, W/o Shri Gurnam Singh Sekhon, Ward-III, VPO Manpur, Tehsil Samrala, Khanna, Distt. Ludhiana. Distt. Ludhiana. PAN : ADEPK1530K (Appellant) (Respondent) Appellant by : Mrs. Meenakshi Gupta Respondent by : Shri Ravi Sarangal,CI T-DR Date of Hearing : 16.09.2016 Date of Pronouncement : 16.09.2016 ORDER appeal of assessee was dismissed for default vide order dated 17.05.2016. 2. ld. counsel for assessee submitted that appeal of assessee was originally fixed for 22.06.2016. However, appeal was preponed to 17.05.2016. ld. counsel for assessee submitted that though notice have been issued for 17.05.2016 for hearing of appeal but no notice have been received for this date intimating preponement of appeal. 2 3. After considering rival submissions, I am of view assessee has been prevented by sufficient cause from appearing before Tribunal on date fixed for hearing. Further, appeal of assessee has not been decided on merits. Therefore, one more chance could be given to assessee to argue appeal on merit. 4. In this view of matter, I recall earlier order dated 17.05.2016 and restore appeal of assessee. Miscellaneous Application of assessee is allowed. appeal be fixed for hearing on merits on 27.09.2016 for which date, no separate notice will be issued. Order pronounced in Open Court. Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Dated: 16 th September,2016. Poonam Copy to: Appellant, Respondent, CI T(A), CI T,DR Assistant Registrar, ITAT/CHD Narinderjit Kaur Sekhon v. ITO, Ward-III, Distt. Ludhiana