Sh.Amit Jain Prop., Chandigarh V. ACIT, Chandigarh

MA 11/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9244 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-10-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 01-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: HARISH NAYYAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.11 /CHD/2012 (IN ITA NO.432/CHD/20110 (ASSESSMENT YEAR: 2004-05) AMIT JAIN, VS. THE A.C.I.T., PROP. EURO EXPORTS, CIRCLE 2(1), 66 CORP.LTD., CHANDIGARH. CHANDIGARH. PAN: ACJPJ2939E (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI HARISH NAYYAR RESPONDENT BY : SHRI ASHOK KHANNA, DR DATE OF HEARING : 05.10.2012 DATE OF PRONOUNCEMENT : 05.10.2012 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 20.12.2011 IN ITA NO. 432/CHD/2010 RELATING TO THE ASSESSMENT YEAR 2004-05 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 20.12.2011 I N ITA NO. 432/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 27.11.2012 FOR THE 2 PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF OCTOBER, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 5 TH OCTOBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH