Smt. Kusum Lata, Kurukshetra V. ITO, Kurukshetra

MA 117/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9811 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-01-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 05-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KUSUM LATA

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.117 /CHD/2012 (IN ITA NO.823/CHD/2011) (ASSESSMENT YEAR: 2007-08) SMT.KUSUM LATA, VS. THE I.T.O., W/O SHRI JALBIR SINGH, WARD-1, KURUKSHETRA KURUKSHETRA. PAN: BRKPS3603P (APPLICANT) (RESPONDENT) APPLICANT BY : SMT.KUSUM LATA, ASSESSEE RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT : 17.01.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 06.08.2012 IN ITA NO. 823/CHD/2011 RELATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 06.08.2012 I N ITA NO. 823/CHD/2011 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED O N 05.02.2013 FOR THE 2 PURPOSE OF WHICH ISSUE OF FORMAL 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 17 TH DAY OF JANUARY, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 17 TH JANUARY, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH