Smt. Upasna Jain, Chandigarh v. ITO, Chandigarh

MA 50/CHANDI/2015 | 2006-2007
Pronouncement Date: 13-11-2017 | Result: Allowed

Appeal Details

RSA Number 5021524 RSA 2015
Assessee PAN AAOPJ5763D
Bench Chandigarh
Appeal Number MA 50/CHANDI/2015
Duration Of Justice 2 year(s) 6 month(s) 5 day(s)
Appellant Smt. Upasna Jain, Chandigarh
Respondent ITO, Chandigarh
Appeal Type Miscellaneous Application
Pronouncement Date 13-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 13-11-2017
Date Of Final Hearing 09-09-2016
Next Hearing Date 09-09-2016
First Hearing Date 09-09-2016
Assessment Year 2006-2007
Appeal Filed On 08-05-2015
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI SANJAY GARG JUDICIAL MEMBER & MS. ANNAPURNA GUPTA ACCOUNTANT MEMBER M.A. NO.50/CHD/2015 (IN ITA NO. 830/CHD/2011) ASSESSMENT YEAR: 2006-07 SMT. UPASNA JAIN VS. THE ITO WARD 2(3) CHANDIGARH CHANDIGARH PAN NO. AAOPJ5763D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SAPANDEEP SHARMA RESPONDENT BY : SMT. CHANDERKANTA DATE OF HEARING : 18.08.2017 DATE OF PRONOUNCEMENT : 13.11.2017 ORDER PER SANJAY GARG JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 8.5.2015 HAS BE EN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE ORDER DATED 04.02.2015 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEAL WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE AS MENTIONED IN THE MISC. PETITION HAS SUBMITTED THAT IN THIS CASE THE MATTER WAS PART LY HEARD AND ADJOURNED ON VARIOUS DATES FROM TIME TO TIME. HE SUBMITTED T HAT TWO PAPER BOOKS AND RECORDS IN SUPPORT OF THE CONTENTIONS WERE SUBMITTE D BUT THE APPEAL WAS DISMISSED EX. PARTE VIDE ORDER DATED 4.2.2015 FOR WHICH DATE LD. COUNSEL 2 FOR THE ASSESSEE HAD NO NOTICE OF FIXING OF APPEAL FOR HEARING. THEREFORE THE FAILURE TO APPEAR ON. 4.2.2015 WAS NEITHER CONS CIOUS NOR INTENTIONAL. THEREFORE REQUEST HAS BEEN MADE TO SET ASIDE THE E X. PARTE ORDER AND RESTORATION OF THE APPEAL. HOWEVER LD. DR SUPPORTE D THE EX. PARTE ORDER OF THE TRIBUNAL. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES AND KEEPING IN VIEW THE PR INCIPLE OF NATURAL JUSTICE WE RECALL THE ORDER OF THE TRIBUNAL DATED 4.2.2015 IN THE ABOVE CAPTIONED APPEAL AND RESTORE THE APPEAL TO THEIR OR IGINAL POSITON TO BE HEARD A FRESH IN REGULAR COURSE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.11.2017 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13.11.2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR