Sh. Vijay Kumar, Shimla V. ACIT, Shimla

MA 11/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0208 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-04-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. NO.11 /CHD/2013 (IN ITA NO.7/CHD/2012) (ASSESSMENT YEAR: 2007-08) SH.VIJAY KUMAR, VS. THE A.C.I.T., MUKERJI KI KOTHI CHAKKAR, CIRCLE SHIMLA. SHIMLA. PAN: ADXPK8348M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AJAY VAIDYA RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 26.04.2013 DATE OF PRONOUNCEMENT : 30.04.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 27.07.2012 IN ITA NO. 7/CHD/2012 RE LATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS FILED HIS AFFIDAVIT. 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 SUFFI CIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE RECALL THE ORD ER OF THE TRIBUNAL DATED 27.07.2012 IN ITA NO. 7/CHD/2012 AND RESTORE THE A PPEAL FOR FRESH DECISION IN 2 ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 20.06.2013 FOR THE PURPOSE OF WHICH ISSUE OF FO RMAL 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 30 TH DAY OF APRIL, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 30 TH APRIL, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH