Haryana Vidyut Prasaran Nigam Ltd., Panchkula V. Addl. CIT, Panchkula

MA 13/CHANDI/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5169 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 21-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Assessee Lawyers: HARISH NAYYAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 13/CHD/2010 (IN ITA NO. 486/CHD/2009) ASSESSMENT YEAR : 2005-06 HARYANA VIDYUT PRASARAN NIGAM LTD., VS. ADDL CIT, PANCHKULA. RANGE, PANCHKULA PAN NO.AAACH9216J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH NAYYAR RESPONDENT BY: SMT. JAISHREE SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 24.6.2009 IN ITA NO . 486/CHD/2009 WHICH WAS DISMISSED EX-PARTE. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT M ATTER WAS FIXED FOR HEARING ON 16.6.2009. THOUGH THE TRIBUNAL SENT A R EGISTERED NOTICE BUT THE SAID NOTICE OF HEARING WAS NOT RECEIVED BY THE APPLICANT, THEREFORE, THE APPLICANT COULD NOT PRESENT AND ARGUE THE CASE ON THE DUE DATE. FURTHER, IT IS SUBMITTED BY THE APPLICANT THAT IT BEING A PUBLIC SECTOR UNDERTAKING HAD COMPLIED WITH THE PROVISIONS OF AND PROCEEDINGS UNDER LAW AND THE NON ATTENDANCE WAS UNINTENTIONAL ON ACC OUNT OF NON RECEIPT OF NOTICE. IT IS PRAYED THAT THE CASE MAY BE RECALLED FOR HEARING. 2 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFO RE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 24.6.2009 IN 486/CHD/2009 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 02.12.2 010 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CON SENT OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS IST DAY OF OCTOBER, 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : IST OCTOBER, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR