The Punjab State Industrial Development Corporation Limited, Chandigarh V. ACIT, Chandigarh

MA 100/CHANDI/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4244 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 04-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NOS. 100 TO 103/CHD/2015 IN ITA NOS. 991 TO 994/CHD/2014 A.YS: 2007-08 TO 2010-11 THE PUNJAB STATE INDUSTRIAL V THE ITO, DEVELOPMENT CORPORATION LTD., CIRCLE 2(1), CHANDIGARH. CHANDIGARH. PAN: AABCP1599F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ATUL GOYAL RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 01.04.2016 DATE OF PRONOUNCEMENT : 01.04.2016 O R D E R PER BHAVNESH SAINI,JM ALL THE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 13.04.2015 WHEREBY ALL THE APPEALS OF THE ASS ESSEE WERE DISMISSED FOR DEFAULT. 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT WHEN THE APPEAL OF THE ASSESSEE WAS ADJOURNED FOR 13.04. 2015, DUE TO INADVERTENT MISTAKE, THE DATE OF HEARING COU LD NOT BE NOTED. HE HAS SUBMITTED THAT HE WOULD TAKE CARE IN FUTURE. 2 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THAT APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON ME RITS, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUF FICIENT CAUSE FROM APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL OUR ORDER DATED 13.04.2015 AND RE STORE THE APPEALS OF THE ASSESSEE. THE OFFICE IS DIRECTE D TO FIX THE APPEALS FOR HEARING ON MERITS ON 11.05.2016 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST APRIL,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD