Parveen Kumar Goel, Jagadhari V. DCIT, Yamunanagar

MA 15/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8597 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-06-2012
• Assessment Year: 1996-1997
• Appeal Filed On: 03-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.15 /CHD/2011 (IN ITA NO.845/CHD/2011) (ASSESSMENT YEAR: 1996-97) PARVEEN KUMAR GOEL, VS. THE D.C.I.T., C/O KRISHNA ENGINEERING INDUSTRIES, INCOME TAX O FFICE, NEW CHHACHHRAULI ROAD, YAMUNA NAGAR. JAGADHRI. PAN NO. AADHP5039F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MAHESH KUMAR RESPONDENT BY : SMT.JAISHREE SHARMA, DR DATE OF HEARING : 13.07.2012 DATE OF PRONOUNCEMENT : 23.07.2012 ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISCELLANEOUS APPLICATION IS MOVED BY T HE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 20 .12.2011 IN ITA NO. 845/CHD/2011 RELATING TO THE ASSESSMENT YEAR 1996-9 7. 2. THE APPEAL OF THE APPLICANT WAS DISMISSED AS THE APPLICANT HAD FAILED TO REMOVE THE DEFECTS AND HAD ALSO FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. THE APP LICANT VIDE PRESENT APPLICATION HAS POINTED OUT THAT IT HAS REMOVED THE ABOVE SAID DEFECTS AND HAD ALSO SENT AN ADJOURNMENT APPLICATION BY FAX FOR THE DATE OF HEARING. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON 2 THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THE ASSESSEE HAS ALSO REMOVED THE DEFECTS IN THE MEMO OF APPEAL. TH EREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 20.12.2011 IN ITA N O. 845/CHD/2011 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 18.9.2012 F OR 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 ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF JULY, 2012. SD/- SD/- (MEHAR SINGH) SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD JULY, 2012 RATI COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH