Anil Kumar v. The ITO, Ward II(1), Ludhiana - 2016-LL-1021-124

Citation	2016-LL-1021-124
Appellant Name	Anil Kumar
Respondent Name	The ITO, Ward II(1), Ludhiana
Court	ITAT-Chandigarh
Relevant Act	Income-tax
Date of Order	21/10/2016
Assessment Year	2005-06
Judgment	View Judgment
Keyword Tags	opportunity of being heard
Bot Summary:	PAN: ANJPS6990H Appellant by : Shri Aman Bansal Respondent by : Shri S.K.Mittal, DR Date of Hearing : 21.10.2016 Date of Pronouncement : 21.10.2016 O R D E R PER BHAVNESH SAINI,JM The assessee filed above Miscellaneous Application for recalling of the earlier order dated 28.08.2014 whereby appeal of the assessee was dismissed for default. Counsel for the assessee submitted that assessee is closed and inadvertently the fresh address could not be furnished. Considering explanation of the assessee, we are satisfied that assessee was prevented by sufficient cause from 2 appearing on the on the date of hearing and further, the appeal of the assessee has not been decided on merit. One more chance could be given to the assessee to argue appeal on merits. In this view of the matter, we recall earlier order of the Tribunal dated 28.08.2014 and restore the appeal of the assessee. Office is directed to fix the appeal for hearing on merits on 05.12.2016 for which date, no separate notice will be issued. In the result, Miscellaneous Application is allowed.

IN INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA No.43/CHD/2016 In ITA No. 317/CHD/2013 Assessment Year 2005-06 Shri Anil Kumar, Vs ITO, Prop. M/s Anil Trading Company Ward II(1), Lakkar Bazar, Ludhiana. Ludhiana. PAN: ANJPS6990H (Appellant) (Respondent) Appellant by : Shri Aman Bansal Respondent by : Shri S.K.Mittal, DR Date of Hearing : 21.10.2016 Date of Pronouncement : 21.10.2016 O R D E R PER BHAVNESH SAINI,JM assessee filed above Miscellaneous Application for recalling of earlier order dated 28.08.2014 whereby appeal of assessee was dismissed for default. 2. We have heard both parties. ld. counsel for assessee submitted that assessee is closed and inadvertently fresh address could not be furnished. No notice have been received by assessee. 3. Considering explanation of assessee, we are satisfied that assessee was prevented by sufficient cause from 2 appearing on on date of hearing and further, appeal of assessee has not been decided on merit. Therefore, one more chance could be given to assessee to argue appeal on merits. 5. In this view of matter, we recall earlier order of Tribunal dated 28.08.2014 and restore appeal of assessee. Office is directed to fix appeal for hearing on merits on 05.12.2016 for which date, no separate notice will be issued. 6. In result, Miscellaneous Application is allowed. Order pronounced in Open Court. Sd/- Sd/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21 s t October,2016. Poonam Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CI T,DR Assistant Registrar, ITAT/CHD Anil Kumar v. ITO, Ward II(1), Ludhiana

Metadata

Judgment