Stanley Industries, Ludhiana V. ACIT, Ludhiana

MA 10/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9249 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 30-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: S K MUKHI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 10/CHD/2012 IN ITA NO.10/CHD/2011 ASSESSMENT YEAR: 2003-04 M/S STANLEY INDUSTRIES, V ACIT, CIRCLE-II, LUDHIANA. LUDHIANA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K.MUKHI RESPONDENT BY : SHRI N.K.SAINI DATE OF HEARING : 05.10.2012 DATE OF PRONOUNCEMENT : 09.10.2012 ORDER PER MEHAR SINGH, AM THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER DATED 13.12.2011 PASSED BY THE BENCH IN ITA NO. 10/CHD/2011. 2. THE APPELLANT HAS FILED AFFIDAVIT DATED 23.01.20 12, SUBMITTING THAT HE IS 80 YEARS OLD, AND IS A PARTNE R IN M/S STANLEY INDUSTRIES, LUDHIANA. DUE TO ILL HEALTH, OL D AGE AND FORGETFULNESS, THE MESSAGE OF THE NEXT DATE OF HEAR ING IN THE PRESENT APPEAL, COULD NOT BE CONVEYED TO HIS SON. HE, FURTHER, PLEADED THAT ON THE GROUND OF NATURAL JUSTICE, THE NON- APPEARANCE OF THE APPELLANT BEFORE THE BENCH AND EX -PARTE ORDER BE RECALLED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, FACTS OF TH E CASE AND THE RELEVANT RECORDS. IN VIEW OF THE REASONS GIVEN BY THE APPELLANT, MA FILED BY THE ASSESSEE IS ALLOWED AND THE ORDER 2 DATED 13.12.2011 IN ITA NO. 10/CHD/2011, PASSED BY THE BENCH IS RECALLED. REGISTRY IS DIRECTED TO FIX THE APPEA L OF THE ASSESSEE ON 10.12.2011. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCT.,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 9 TH OCT.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.