M/s .R.B. Industries, Solan V. ITO, Solan

MA 12/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2487 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 31-10-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: ASHWANI K LAL
• Keywords: Reasonable cause

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 MA NO. 12/CHD/2014 IN ITA NO. 462/CHD/2012 ASSESSMENT YEAR: 2008-09 M/S R.B. INDUSTRIES VS. THE ITO, PARWANOO PARWANOO, SOLAN SOLAN PAN NO. AAHFR8111Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI K LAL RESPONDENT BY : SHRI J.S. NAGAR DATE OF HEARING : 31/10/2014 DATE OF PRONOUNCEMENT : 31/10/2014 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 462/C HD/2012, THROUGH WHICH APPEAL OF THE ASSESSEE HAS BEEN DISMI SSED IN- LIMINE. 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND SUBMITTED THAT NOTICE WAS NOT RECEIVED BY THE ASSESSEE BECAUSE UNIT AT KASAULI HA S BEEN CLOSED. AN AFFIDAVIT TO THIS EFFECT HAS BEEN F ILED. HE SUBMITTED THAT SINCE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE THEREFORE, ORDER MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR OPPOSED THE SUBMISSION. 4. AFTER CONSIDERING THE RIVAL SUBMISSION WE ARE SATIS FIED THAT ASSESSEE HAS NOT ATTENDED THE PROCEEDINGS BECAUSE OF REASONABLE CAUSE. THEREFORE WE RECALL TH E ORDER OF TRIBUNAL IN ITA NO. 462/CHD/2012. 5. THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 14/0 1/2015. THE ASSESSEE SHOULD TAKE NOTICE OF HEARING FROM THI S ORDER ITSELF AS NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31/10/20 14 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31/10/2014 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR