Anil Kumar, Ludhiana v. ITO, Ludhiana

MA 43/CHANDI/2016 | 2005-2006
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 4321524 RSA 2016
Assessee PAN ANJPS6990H
Bench Chandigarh
Appeal Number MA 43/CHANDI/2016
Duration Of Justice 1 year(s) 1 day(s)
Appellant Anil Kumar, Ludhiana
Respondent ITO, Ludhiana
Appeal Type Miscellaneous Application
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 21-10-2016
Assessment Year 2005-2006
Appeal Filed On 20-10-2015
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.43/CHD/2016 IN ITA NO. 317/CHD/2013 ASSESSMENT YEAR 2005-06 SHRI ANIL KUMAR VS THE 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 THE ASSESSEE FILED ABOVE MISCELLANEOUS APPLICATION FOR RECALLING OF THE EARLIER ORDER DATED 28.08.2014 WHE REBY APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT. 2. WE HAVE HEARD BOTH THE PARTIES. THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT ASSESSEE IS CLOSED AND INAD VERTENTLY THE FRESH ADDRESS COULD NOT BE FURNISHED. NO NOTIC E HAVE BEEN RECEIVED BY ASSESSEE. 3. CONSIDERING EXPLANATION OF THE ASSESSEE WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FRO M 2 APPEARING ON THE ON THE DATE OF HEARING AND FURTHER THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI T. THEREFORE ONE MORE CHANCE COULD BE GIVEN TO THE AS SESSEE TO ARGUE APPEAL ON MERITS. 5. IN THIS VIEW OF THE MATTER WE RECALL EARLIER OR DER OF THE TRIBUNAL DATED 28.08.2014 AND RESTORE THE APPEA L 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. 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