S. Baljit Singh Ryait, Ludhiana v. ITO,, Ludhiana

MA 11/CHANDI/2016 | 2005-2006
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 1121524 RSA 2016
Assessee PAN AAZPR4972K
Bench Chandigarh
Appeal Number MA 11/CHANDI/2016
Duration Of Justice 9 month(s) 7 day(s)
Appellant S. Baljit Singh Ryait, Ludhiana
Respondent ITO,, Ludhiana
Appeal Type Miscellaneous Application
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 21-10-2016
Assessment Year 2005-2006
Appeal Filed On 14-01-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA ACCOUNTANT MEMBER MA NO.11/CHD/2016 IN ITA NO. 667/CHD/2010 ASSESSMENT YEAR 2005-06 SHRI BALJIT SINGH RYAIT VS THE ITO PROP. RYAIT ENTERPRISES WARD VI(1) 197-198F LUDHIANA. SHAHEED BHAGAT SINGH NAGAR PAKHOWAL ROAD LUDHIANA. PAN: AAZPR4972K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI KUMAR 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 WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTI ES. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEF AULT VIDE ORDER DATED 29.12.2015. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE AND THAT HE COU LD NOT NOTE THE DATE OF HEARING THEREFORE DUE TO THE ABOVE MI STAKE HE 2 COULD NOT APPEAR ON THE DATE OF HEARING. HE HAS SU BMITTED THAT ASSESSEE WOULD BE CAREFUL IN FUTURE. 4. CONSIDERING EXPLANATION OF THE ASSESSEE WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FRO M APPEARING ON THE ON THE DATE OF HEARING. THE APPEA L OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT. THEREFORE ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE APPEAL ON MERITS. 5. IN THIS VIEW OF THE MATTER WE RECALL OUR EARLIE R ORDER DATED 29.12.2015 AND RESTORE THE APPEAL OF THE ASSE SSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 15.12.2016 FOR WHICH DATE NO SEPARATE NOTICE WI LL BE ISSUED. 6. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST OCTOBER 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT DR ASSISTANT REGISTRAR ITAT/CHD