M/s Roving Eyes Management Group, Patiala V. JCIT, Patiala

MA 121/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2482 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-11-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 07-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: DEEPINDER SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 121/CHD/2014 IN ITA NO. 1280/CHD/2012 ASSESSMENT YEAR: 2008-09 M/S ROVING EYES MANAGEMENT GROUP VS. THE JCIT, C/O AMARJIT ASSOCIATES, PATIALA RANGE 7-S, SANT NAGAR PATIALA PATIALA PAN NO. AAIFR9046F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. DEEPINDER SINGH RESPONDENT BY : SHRI. S.K. MITTAL DATE OF HEARING : 21/11/2014 DATE OF PRONOUNCEMENT : 21/11/2014 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 1280/CHD/2012 THROUGH WHICH ASSESSEES APPEAL HAS BEEN DISMISSED IN-LIMINE 2. THE LD. COUNSEL REFERRED TO THE APPLICATION AND SUBMITTED THAT EARLIER THE CASE WAS ADJOURNED FOR 13/06/2013 AT THE REQUEST OF THE ASSESSEE BUT THE BENCH DID NOT FUNCTION ON 13/6/2013, LATER ON NO SEPARATE NOTICE WAS RECEIVED AND ASSESSEE WAS UNDER IMPRESSION THAT NOTICE WOULD BE ISSUED. SINCE THE APPEAL HAS BEEN DECIDED ON EX-PARTE BASIS WITHOUT GIVING AN OP PORTUNITY OF HEARING THEREFORE, THE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR STRONGLY OPPOSED THE S UBMISSIONS. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSION CAREFULL Y AND ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NOT APPEARING BEF ORE THE TRIBUNAL THEREFORE, 2 WE RECALL OUR ORDER IN ITA NO. 1208/CHD/2012 BECAUS E THROUGH SAME THE APPEAL OF THE ASSESSEE IS DISMISSED IN LEMINE.. 5. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HE APPEAL ON 04/02/2015. ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WILL ISSUED. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21/11/20 14. SD/- SD/- (BHAVNESH SAINI) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21 ST NOVEMBER , 2014 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR