CHATTAR SINGH TOMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Subject of these appeals is the common order, dated 4th January, 2016, passed by the Income Tax Appellate Tribunal (for short, ITAT), whereby the miscellaneous applications preferred by the appellant(s) came to be dismissed, (for short, the impugned order).

(2.) Mr.Ajay Vaidya, learned counsel for the appellant(s), submitted that the appellant(s) filed miscellaneous applications before the ITAT for recalling the order, dated 24th May, 2013, (Annexure A-2), whereby the applications preferred for recalling the order dated 7th July, 2008, (Annexure A-1), were dismissed in default. However, the ITAT, vide the impugned order, (Annexure A-3), dismissed the said miscellaneous applications. It was submitted that the impugned orders are against the mandate of Rule 24 of the ITAT Rules and prayed that the same be set aside and the ITAT be directed to hear the miscellaneous applications No.185, 186 & 187/Chd/2008 on merits.

(3.) Learned counsel for the respondent(s) was not in a position to resist the prayer made by the learned counsel for the appellant(s).