Sh. Bachittar Singh, Shahabad V. ITO, Kurukshetra

MA 115/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9940 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-02-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 09-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M MISC. APPLICATION NO. 115/CHD/2012 ARISING OUT OF ITA NO. 1380/CHD/2010 A.Y: 2003-04 BACHITTAR SINGH V I.T.O. WARD - 2 S/O SHRI MUKHTIAR SINGH KURUKSHETRA SHAHBAD (APPELLANT) (RESPONDENT) APPELLANT BY SHRI TEJ MOHAN SINGH RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 8.2.2013 DATE OF PRONOUNCEMENT 8.2.2013 O R D E R PER T.R.SOOD, A.M THROUGH THESE MISC. APPLICATIONS, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO. 1 380/CHD/2010 THROUGH WHICH THE ASSESSEES APPEAL HAS BEEN DISMIS SED IN LIMINE. 2. THE LD. COUNSEL OF THE ASSESSEE REFERRED TO THE MISC. APPLICATIONS AND POINTED OUT THAT ON THE DATE OF HE ARING, THE LD. COUNSEL OF THE ASSESSEE FELL SICK AND HE REQUESTED ONE OF HIS COLLEAGUE TO REPRESENT THE ASSESSEE. HOWEVER, THE COLLEAGUE COULD NOT REPRESENT THE ASSESSEE. IN THIS REGARD AFFIDAV IT OF SHRI YASHPAL GUPTA, ADVOCATE HAS BEEN FILED. 3. THE LD. DR FOR THE REVENUE SUPPORTED THE ORDER O F THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT THE LD. COUNSEL OF THE ASSESSEE COULD NOT ATTEND TH E PROCEEDINGS BECAUSE OF GENUINE REASON. IN ANY CASE, THE ASSESS EE HAS BEEN 2 DEPRIVED OF HEARING, THEREFORE, WE RECALL OUR ORDER IN ITA NO. 1380/CHD/2010. 5 THE APPEAL IS FIXED FOR HEARING ON 13.3.2013 AS PRONOUNCED IN THE COURT AND NO NOTICE IS BEING ISSUED FOR THE SAM E. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8.2.2013. (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 8.2.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3