Susham Singla, Patiala V. ACIT, Patiala

MA 112/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2675 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-01-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 09-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: K P BAJAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER M.A. NOS. 112 TO 118/CHD/2014 ( IN ITA NOS. 915 TO 921/CHD/2013) ASSESSMENT YEARS: 2001-02 TO 2007-08 SHRI SUSHAM SINGLA, VS THE ACIT, C/O JAGDHISH JEWELLERS PVT. LTD., CENTRAL CIRCLE, PATIALA PATIALA PAN NO.AAAPS4579A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P. BAJAJ RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 30.01.2015 DATE OF PRONOUNCEMENT : 30.01.2015 ORDER PER T.R.SOOD, A.M. THROUGH THESE MISC. APPLICATIONS THE ASSESSEE HAS S OUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NOS. 915/ TO 921/CHD/2013 DATED 3.6.2014. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND POINTED OUT THAT ON THE LAST DAY OF HEARING THE APP EALS WERE ADJOURNED FOR 2 ND JUNE 2014. HOWEVER, BY MISTAKE THE DATE WAS RECORD ED AS 20 TH JUNE 2014 BY THE COUNSEL IN HIS DIARY. BECAUSE OF THIS, THE ASSESSE E COULD NOT BE REPRESENTED. SINCE THE APPEALS HAVE BEEN DISMISSED IN-LIMINE WIT HOUT GIVING ANY OPPORTUNITY, THE CASES MAY BE RECALLED. 3. ON THE OTHER HAND, LD. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE ARE SATISFIED THAT ASSESSEE HAS SUFFICIENT REASON FOR NOT ATTENDING THE PROCEED INGS. SINCE THE APPEALS HAVE BEEN DISMISSED IN-LIMINE, THEREFORE, WE RECALL THE SAME. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING AS 31.3.2015 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER AS NO SEPARATE NOTICE WOULD BE ISSU ED. 5. IN THE RESULT, MISC. APPLICATION ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.01.2015 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30 TH JANUARY,2015 RKK COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR