Sub Registrar, Jind V. DIT (CIB), Chandigarh

MA 103/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9813 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 23-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K MUKHI; V P ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M MISC. APPLICATIONS NO. 102, 103 & 104/CHD/2012 ARISING OUT OF ITAS NO. 1032, 1033 & 1034/CHD/2011 A.YS: 2007-08 TO 2009-10 SUB REGISTRAR V D.C.I.T. (CIB), CHANDIGARH JULANA, JIND RTKSI 4245 A (APPELLANT) (RESPONDENT) APPELLANT BY S/SHRI S.K. MUKHI AND V.P. ARORA RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 4.1.2013 DATE OF PRONOUNCEMENT 4.1.2013 O R D E R PER T.R.SOOD, A.M THROUGH THESE MISC. APPLICATIONS, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDERS OF THE TRIBUNAL IN ITAS NO. 1032, 1033 & 1034/CHD/2011. 2. THE LD. COUNSEL OF THE ASSESSEE REFERRED TO THE MISC. APPLICATIONS AND POINTED OUT THAT IN FACT NOTICE OF HEARING OF THESE APPEALS FOR 31.7.2012, WAS NEVER RECEIVED. AN AFFID AVIT OF SHRI MATU RAM NEHRA S/O SHRI BAGH RAM NEHRA, SUB REGISTRAR AT JULANA STATING THAT NOTICE WAS NOT RECEIVED, HAS ALSO BEEN FILED. HE FURTHER POINTED OUT THAT SINCE THE ORDER HAS BEEN PASSED IN LIMINE WITHOUT PROVIDING OPPORTUNITY AND THEREFORE, THE SAME MAY BE RECALLED. 3. THE LD. DR FOR THE REVENUE SUPPORTED THE ORDER O F THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT THE TRIBUNAL HAS PASSED THE ORDER ON EX-PARTE BASIS. S INCE THE ASSESSEE HAS CLAIMED THAT NOTICE WAS NEVER RECEIVED , WE ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL IN 2 ITAS NO. 1032, 1033 & 1034/CHD/2011 BE RECALLED. A CCORDINGLY WE RECALL THESE ORDERS FOR FRESH ADJUDICATION. THE REG ISTRY IS DIRECTED TO FIX THESE APPEALS ON 6.3.2013 . THE ASSESSEE IS INFORMED IN THE COURT ITSELF AND NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, ALL THE MISC. APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4.1.2013. SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 4.1.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3