M/s Dalmia Biscuits Pvt. Ltd., New Delhi V. ACIT, Mandi Gobindgarh

MA 107/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9938 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-01-2013
• Assessment Year: misc
• Appeal Filed On: 14-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH KALIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B , CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS.107 TO 111 /CHD/2012 (IN W TA NOS.1 TO 5/CHD/2008) (ASSESSMENT YEAR: 1984-95 TO 1988-89) M/S DALMIA BISCUITS PVT. LTD., VS. THE A.C.W.T., (LIC BUILDING), 10 DARYAN GANJ, CIRCLE MANDI GOB INDGARH NEW DELHI. PAN: (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAKESH KALIA RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 06.03.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THESE FIVE MISCELLANEOUS AP PLICATIONS FOR RECALLING THE CONSOLIDATED ORDER DATED 29.11.2011 I N WTA NOS. 1 TO 5/CHD/2008 RELATING TO THE ASSESSMENT YEARS 1984-85 TO 1988-89 WHICH WERE DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS PLACED ON RECORD AFFIDAVIT OF S HRI TARSEM LAL ARORA, DIRECTOR OF THE ASSESSEE COMPANY. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BO TH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEALS. THEREFORE, WE RECALL THE OR DER OF THE TRIBUNAL DATED 29.11.2011 IN WTA NOS. 1 TO 5/CHD/2008 AND RE STORE THE APPEALS FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEA RING OF THE APPEALS 2 IS FIXED ON 22.04.2013 FOR THE PURPOSE OF WHI CH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MARCH, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 6 TH MARCH, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH