Sh. Ajay Kumar Goyal, Ludhiana vs Assessee

Sh.Ajay Kumar Goyal, Vs. The D.C.I.T., H.No.22F, Kitchlu Nagar, Central Circle II, Ludhiana. Ludhiana. PAN: ABFPG0751L (Appellant) (Respondent)

Applicant by : Shri D.K. Goyal Respondent by : Shri S.K. Mittal, DR

Date of hearing : 22.05.2015 Date of Pronouncement : 22.05.2015

PER BHAVNESH SAINI, J.M. :

This Miscellaneous Application is filed by the

applicant for recalling of the earlier order of the Tribunal

dated 28.10.2014.

2. The appeal of the applicant was dismissed for non

appearance on behalf of the applicant. The learned counsel

for applicant submitted that during the appellate proceedings

the applicant has changed his address but the changed

address could not be intimated to the Tribunal. He has

submitted that the applicant has not received notice for the

date of hearing due to above reason and would take care in 2

future. He has also submitted that the applicant has filed

amended form No.36 giving the correct address for the

purpose of service.

3. Considering the explanation of the applicant and the

fact that the applicant's appeal has not been decided on

merits, we are of the view that the applicant could be given

one more chance to argue the appeal on merits and that the

applicant has a sufficient cause for non appearance on the

date of hearing.

4. We accordingly recall our earlier order dated

28.10.2014 and restore the appeal of the applicant.

5. The appeal of the applicant will be taken up for

hearing on merits on 19.8.2015, for which date no separate

notice will be issued to the assessee.

6. In the result, the Miscellaneous Application filed by

the applicant is allowed.

Order pronounced in the open court on this 22nd day of

May, 2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 22 n d May, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR. 3

Assistant Registrar, ITAT, Chandigarh