M/s Dogra Drug Pharma, Bilaspur V. ITO, Bilaspur

MA 128/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2771 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 16-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: R K RANA
• 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. 127/CHD/2014 IN ITA NO. 367/CHD/2013 ASSESSMENT YEAR: 2006-07 M/S DOGRA DRUG PHARMA VS. THE ADDL.CIT, BILASPUR MANDI RANGE HIMACHAL PRADESH MANDI HIMACHAL PRADESH PAN NO. AABFD1427B & MA NO. 128/CHD/2014 IN ITA NO. 368/CHD/2013 ASSESSMENT YEAR: 2007-08 M/S DOGRA DRUG PHARMA VS. THE ITO, BILASPUR BILASPUR HIMACHAL PRADESH PAN NO. AABFD1427B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K. RANA RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 06/02/2015 DATE OF PRONOUNCEMENT : 06/02/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NOS. 367/CHD/2013 AND 368/CHD/2013, THROUGH WHICH APPEAL OF THE ASSESSEE HAS BEEN DISMI SSED IN-LIMINE. 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO MISC. A PPLICATION AND SUBMITTED THAT ON THE DATE OF HEARING THE COUNSEL'S MOTHER ME T WITH AN ACCIDENT AND HE GOT PREOCCUPIED WITH THIS MISHAP. SINCE THE APPEALS HAVE BEEN DISMISSED IN LIMINE WITHOUT PROVIDING OPPORTUNITY TO THE ASSESSE E, HE MADE A PRAYER FOR RECALLING OF THE ORDER OF TRIBUNAL. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NOT MAKING APPEAR ANCE BEFORE THE TRIBUNAL. SINCE THE APPEALS HAVE BEEN DISMISSED IN LIMINE WIT HOUT PROVIDING ANY OPPORTUNITY OF HEARING, WE RECALL OUR ORDERS IN ITA NOS. 367/CHD/2013 AND 368/CHD/2013. 5. REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF APPEALS ON 16/04/2015 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSE LF AS NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/02/20 15 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 06/02/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR