Late S. Chhajja Singh, Zirakpur v. Wealth Tax Officer, Mohali

MA 15/CHANDI/2017 | 2006-2007
Pronouncement Date: 10-11-2017 | Result: Allowed

Appeal Details

RSA Number 1521524 RSA 2017
Assessee PAN CFKPS3488D
Bench Chandigarh
Appeal Number MA 15/CHANDI/2017
Duration Of Justice 9 month(s) 9 day(s)
Appellant Late S. Chhajja Singh, Zirakpur
Respondent Wealth Tax Officer, Mohali
Appeal Type Miscellaneous Application
Pronouncement Date 10-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 10-11-2017
Assessment Year 2006-2007
Appeal Filed On 31-01-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI SANJAY GARG JUDICIAL MEMBER & DR. B.R.R. KUMAR ACCOUNTANT MEMBER M.A. NO.14 TO 19/CHD/2017 (IN WTA NOS. 3 TO 8/CHD/2014) ASSESSMENT YEARS: 2007-08 2006-07 & 2002-03 TO 2005-06 LATE S. CHAJJA SINGH VS. THE WEALTH TAX OFFICER THROUGH L/H SH. KAMALJEET SINGH WARD 6(4) PANCHK ULA ZIRAKPUR PAN NO. CFKPS3488D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PARIKSHIT AGGARWAL RESPONDENT BY : SMT. CHANDERKANTA DATE OF HEARING : 18.08.2017 DATE OF PRONOUNCEMENT : .2017 ORDER PER SANJAY GARG JUDICIAL MEMBER: THE PRESENT MISC. APPLICATIONS DATED 28.1.2017 HAVE BEEN MOVED BY SHRI KAMALJEET SINGH LEGAL HEIR OF THE ASSESSEE (A PPLICANT) PLEADING THEREIN FOR RECALLING THE COMMON ORDER DATED 08.08. 2014 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEALS WHICH WERE DISMIS SED EX. PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE IN THE MISC. PET ITIONS HAS SUBMITTED THAT IN THESE CASES THE NON-APPEARANCE WAS UNINTENT IONAL WITHOUT KNOWLEDGE OF HEARING SINCE THE REGULAR COUNSEL HAD WITHDRAWN THE POWER 2 OF ATTORNEY FEW DAYS BACK WITHOUT THE KNOWLEDGE OF THE APPLICANT. HE IN SUPPORT OF HIS CONTENTION HAS FILED SEPARATE AFFID AVITS DATED 31.1.2017. ON GOING THROUGH THE DETAILED REASONS STATED IN TH E PETITION ALONGWITH AFFIDAVITS FURNISHED AND AFTER HEARING BOTH THE SI DES WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PR OSECUTE THE APPEALS. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL DATED 08.08.2014 IN THE ABOVE CAPTIONED APPEALS AND RESTORE THE APPEALS TO THEIR ORIGINAL POSITION TO BE HEARD A FRESH IN REGULAR COURSE. 3. IN THE RESULT ALL THE MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.11.2017 SD/- SD/- (DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :10 TH NOV. 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR