M/s Sai Engineering Foundation, Shimla V. CIT, Shimla

MA 11/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2763 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-02-2015
• Assessment Year: misc
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: SUMIT MURADIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.11/CHD/2014 IN ITA NO.907 /CHD/2012 (UNDER SECTION 12AA) SAI ENGINEERING FOUNDATION, VS. THE C.I.T., SAI BHAWAN, SHIMLA. SHIMLA. PAN: AAAAS5757P (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI SUMIT MURADIA RESPONDENT BY : SHRI S.K.MITTAL, D.R. DATE OF HEARING : 20.02.2015 DATE OF PRONOUNCEMENT : 20.02.2015 O R D E R PER BHAVNESH SAINI, J.M. : THE APPEAL OF THE ASSESSEE WAS DISMISSED VIDE ORDE R DATED 20.8.2013 FOR DEFAULT. 2. IT IS STATED THAT THE LEARNED COUNSEL FOR ASSESS EE WHO WAS APPEARING BEFORE THE TRIBUNAL HAS RESIGNED AND HAS NOT COMMUNICATED THE DATE OF HEARING TO THE ASSESSEE. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THA T THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI TS, ONE MORE OPPORTUNITY COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 2 3. IN VIEW OF THE ABOVE, WE RECALL THE EARLIER ORDE R OF THE TRIBUNAL DATED 20.8.2013 AND DIRECT THE REGISTRY T O REFIX THE APPEAL OF THE ASSESSEE FOR HEARING ON MERITS ON 20. 5.2015. NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE F OR THE DATE OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF FEBRUARY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH FEBRUARY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3