M/s Crown Milk Specialties Pvt. Ltd., Chandigarh V. ACIT, C-4(1), Chandigarh

ITA 638/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9835 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 04-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRAKANTA SR DR
• Assessee Lawyers: SHRUTI KHANDELWAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A,CHANDIGARH , . '.. . # $ , %& BEFORE: SH. SANJAY GARG, JM & DR. B.R.R.KUMAR, AM ./ ITA NO. ITA NO. 638/CHD/2018 / ASSESSMENT YEAR : 2014-15 M/S CROWN MILK SPECIALTIES P.LTD., SCO 80-81, SECTOR 17-C, CHANDIGARH THE ACIT, CIRCLE4(1), CHANDIGARH. ./ PAN NO: AACCC3806B / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SMT.SHRUTI KHANDELWAL # ! ' / REVENUE BY : SMT.CHANDRAKANTA, SR.DR $ % ! &/ DATE OF HEARING : 04.09.2018 '()* ! &/ DATE OF PRONOUNCEMENT : 27.11.2018 %'/ ORDER PER SANJAY GARG, JUDICIAL MEMBER : THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 07.03.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS), [HEREINAFTER REFERRED TO AS CIT(A)]-2, CHANDIGARH. 2. THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSES SEE FOR NON APPEARANCE ON THE DATE OF HEARING/WANT OF PROSECUTION. THE LD. AR OF THE ASSESSEE HAS PRODUC ED HIS AFFIDAVIT ON THE FILE STATING THAT ON THE DATE OF H EARING FIXED BY THE LD. CIT(A) I.E. ON 07.03.2018, HE WAS AWAY TO CHENNAI AND HIS FLIGHT GOT DELAYED WHILE COMING FRO M CHENNAI TO CHANDIGARH AND DUE TO THAT DELAY OF FLIG HT, HE ITA NO. 638/CHD/2018 PAGE 2 OF 2 COULD NOT ATTEND THE HEARING BEFORE THE CIT(A) ON 07.03.2018. 3. CONSIDERING THE ABOVE SUBMISSIONS OF THE LD. AR WHICH ARE SUPPORTED WITH HIS AFFIDAVIT, THE IMPUGNE D ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO DECID E THE SAME AFRESH IN ACCORDANCE WITH LAW AFTER GIVING PRO PER OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( . '.. . # $ ) ( ) (DR. B.R.R.KUMAR ) (SANJAY GARG) %& / ACCOUNTANT MEMBER / JUDICIAL MEMBER DATED: 27.11. 2018 POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD