Union Bank of India, Chandigarh V. JCIT (TDS), Chandigarh

MA 125/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2678 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• 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. 125/CHD/2014 IN ITA NO. 1071/CHD/2014 ASSESSMENT YEAR: 2009-10 UNION BANK OF INDIA. VS. THE JCIT(TDS), CHANDIGARH CHANDIGARH PAN NO. AAACU0564G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY JAIN RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 09/01/2015 DATE OF PRONOUNCEMENT : 09/01/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 1071/CHD/2013, THR OUGH WHICH APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN-LIMINE . 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO MISC. A PPLICATION AND POINTED OUT THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE FOR 09/ 09/2014 ON WHICH DATE THE APPEAL WAS DISMISSED IN LEMINE. SINCE APPEAL HAVE B EEN DISMISSED WITHOUT PROVIDING OPPORTUNITY OF HEARING. ASSESSEE MADE A P RAYER FOR RECALLING OF THE ORDER OF TRIBUNAL. 3. ON THE OTHER HAND LD. DR STRONGLY OPPOSE THE SUB MISSIONS. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NOT MAKING APPEAR ANCE BEFORE THE TRIBUNAL. FURTHER APPEAL HAS BEEN DISMISSED IN LEMINE THEREFO RE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF TRIBUNAL IN ITA NO. 1071/CHD /2013. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 04/03/2015 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09/01/20 15 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09/01/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR