Sh. Gaurav Duggal, Ludhiana V. WTO, Ludhiana

MA 113/CHANDI/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0790 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-04-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 03-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: RAJEEV SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES BCHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS.113 & 114/CHD/2 012 IN WTA NOS. 6 & 7/CHD/2011 A.Y : 2004-05 & 2005-06 SHRI GAURAV DUGGAL, VS THE WEALTH TAX OFFICER, VI(1), 86-K, SARABHA NAGAR, LUDHIANA. LUDHIANA. PAN NO. AGVPD-3301L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJEEV SHARMA RESPONDENT BY: SH J.S.NAGAR DATE OF HEARING : 30.08.2013 DATE OF PRONOUNCEMENT : 06.09.2013 O R D E R PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLICA TIONS FOR RECALLING THE CONSOLIDATED ORDER DATED 23.02.2011 I N WTA NOS.6 & 7/CHD/2011 RELATING TO THE ASSESSMENT YEARS 2004- 05 & 2005-06 WHICH WERE DISMISSED EX-PARTE FOR WANT OF P ROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITIONS AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NO T APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARIN G TO PROSECUTE THE APPEALS. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 23.02.2011 IN WTA NOS. 6 & 7/CHD/2011 AND RESTORE THE APPEALS FOR FRESH DECISION IN ACCORDANCE WITH LA W. THE HEARING OF 2 THE APPEALS IS FIXED ON 10.10.2013 FOR THE PURPOS E OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT O F THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPTEMBER, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH SEPTEMBER,2013 POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH