M/s Subhash Rice Mills, Kurukshetra V. ITO, Kurukshetra

MA 14/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0503 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 31-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K MUKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.14 /CHD/2013 (IN ITA NO.726/CHD/2012) (ASSESSMENT YEAR: 2007-08) M/S SUBHASH RICE MILLS, VS. THE INCOME TAX OFFIC ER, SADHU MANDI, KAITHAL, KURUKSHETRA. CAMP AT KURUKSHETRA. PAN: AAWFS-4699H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.K.MUKHI RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 26.07.2013 DATE OF PRONOUNCEMENT : 26.07.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 05.10.2012 IN ITA NO.726/ CHANDI/2012 RELATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. 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 REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 05.10.2012 IN ITA N O.726/CHANDI/2012 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE 2 HEARING OF THE APPEAL IS FIXED ON 24.09.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT O F THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF JULY, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH JULY, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH