Haryana State Road and Bridges Development Corporation Ltd., Panchkula V. DCIT, Panchkula

MA 123/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2773 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: HARRY RIKKY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER MA NO123/CHD/2014 IN ITA NO. 639/CHD/2014 ASSESSMENT YEAR: 2009-10 M/S HARYANA STATE ROADS & VS THE DCIT, BRIDGES DEVELOPMENT CORP.LTD., PANCHKULA CIRCLE , PANCHKULA. PANCHKULA. PAN: AAACH9435M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARRY RIKKY RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 06.02.2015 DATE OF PRONOUNCEMENT : 06.02.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT FOR NON APPEARANCE VIDE ORDER DATED 13.10.2014. 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT ON THE DATE FIXED, HE WAS PRESENT IN THE COURT ROOM BUT HAD TO SUDDENLY LEAVE THE COURT ROOM AS HE GOT AN URGENT CALL FROM HIS DAUGHTERS SCHOOL. BY THE TIME HE RETURNED, THE AP PEAL WAS DISMISSED. HE HAS SUBMITTED THAT HE WOULD TAKE CARE IN FUTURE AND THE EX-PARTE ORDER MAY BE RECALLED. 3. AFTER HEARING RIVAL CONTENTIONS AND CONSIDERING THE FACTS EXPLAINED ABOVE, WE ARE OF THE VIEW THE ASSESSEE'S COUNSEL WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING BEFORE T HE TRIBUNAL 2 ON THE DATE OF HEARING. THE EX-PARTE ORDER WOULD, THEREFORE, BE RECALLED BECAUSE THE APPEAL OF THE ASSESSEE HAS ALS O NOT BEEN DECIDED ON MERITS. WE, ACCORDINGLY, RECALL THE EAR LIER ORDER DATED 13.10.2014 AND RESTORE THE APPEAL OF THE ASSE SSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 20.04. 2015 FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSES SEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH FEBRUARY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH FEBRUARY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH