IN THE INCOME TAX APPELLATE TRIBUNAL
            CHANDIGARH BENCH `A' CHANDIGARH

       BEFORE SHRI H.L.KARWA, VICE PRESIDENT
     AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER

                    MA No. 39/CHD/2012
                  In ITA No. 516/CHD/2011
                 Assessment Year: 2006-07

Shri Sasnjay Kumar,                 V        ITO, W-1,
L/H of Late Sh.Dharam Singh Kamboj,          Yamuna Nagar
1842, Sector 17, HUDA,
Jagadhri.

     (Appellant)                             (Respondent)

            Appellant by :  S/Manohar Lal& Mahesh Kumar
            Respondent by : Shri N.K.Saini

            Date of Hearing : 01.06.2012
            Date of Pronouncement : 01.06.2012


                             ORDER

PER MEHAR SINGH, AM

     The assessee filed this Misc.Application under Rule 24

of the Income Tax Appellate Tribunal Rules, 1963, arising out

of ITA No.516/Chd/2011.


2.   The assessee in the Misc.Application dated 21.02.2012

contended that the appeal in the case was disposed off by the

Bench, for non-prosecution, vide its order dated 17.10.2011.

It was, further, stated in that application that no notice of

hearing for 17.10.2011 was received by the appellant or any

of its legal heirs.   An affidavit to this effect has been filed.

The relevant part of the affidavit is reproduced hereunder:







     "I, Sanjay Kumar aged 45 years, legal heir of Late Shri
     DharamSingh    Kamboj,R/o    1842,Sector   17,  HUDA,
     Jagadhri (Haryana) do hereby solemnly affirm & declare:

     1.     That I am legal heir of late Shri Dharam Singh
            Kamboj in whose case the appeal for the A.Y. 2006-
                                       2




              07 was dismissed by the Hon'ble Chandigarh
              Bench of ITAT as per order dated 17.10.2011 in
              appeal No.516/Chd/2011 for non-prosecution of the
              appeal.

       2.     That neither I nor any other legal heir of late Shri
              Dharam Singh Kamboj nor any employee or f amily
              members of the legal heirs received the notice for
              hearing for the aforesaid appeal as f ixed on
              17.10.2011.

                                                 Sd/-
                                            ( Deponent)
                                          (Sanjay Kumar)
3.     The assessee further placed reliance on the decision of

the    Hon'ble        Supreme       Court   in    the   case   of    CIT     V

S,.Chenniappa Mudaliar (1969) 74 ITR 41 (S.C) and another

decision of jurisdictional High Court in the case of CIT V

Gheru Lal Bal Chand (2004) 269 ITR 386 (P&H).                      In view of

this, ld. 'AR' contended, that to meet the ends of justice, the

Misc.Application deserves to be accepted and consequently,

the assessee requested for recall of the impugned order,

passed by the Bench.


4.     Ld.    'DR',    did   not    seriously    contested   the    issue    in

question.


5.     We have carefully perused the contention raised by the

ld. 'AR'. In this case, the assessee filed application dated

31.07.2011, requesting for adjournment of the case.                         The

case    was    adjourned       to    17.10.2011.        However,     on     the

appointed date, no-one attended nor any application for

adjournment was received from the assessee.


6.     Having regard to the decisions relied upon by the ld.

'AR', as also to meet the essential requirement of substantive

justice, we are of the considered opinion, that the impugned
                              3




M.A, filed by the assessee, deserves to be allowed.    In this

context, it is pertinent to mention here that substantive

justice must prevail over technicalities.    Therefore, having

regard to the submissions made by the assessee and, further,

to meet the ends of justice, Misc.Application filed by the

assessee is allowed.







7.   In the result, Misc. Application, filed by the assessee is

allowed. Registry is directed to fix the case on 28.08.2012.


 Order pronounced in the Open Court on 1 s t June,2012.

           Sd/-                             Sd/-

   (H.L.KARWA)                         (MEHAR SINGH)
 VICE PRESIDENT                      ACCOUNTANT MEMBER
Dated: 1 s t June,2012.
`Poonam'
Copy to:

     The Appellant, The Respondent, The CIT(A), The CIT,DR


                                    Assistant Registrar, ITAT
                                           Chandigarh