Lyon DC, Solan V. ITO, Parwanoo

MA 17/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0214 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 12-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M MISC. APPLICATIONS NO. 16,17,18,19 & 20/CHD/2013 ARISING OUT OF ITAS NO. 126,127,128,129 & 130/CHD/ 2012 ASSESSMENT YEAR : 2004-05 TO 2008-09 LYON DC V I.T.O. PARWANOO PLOT NO. 49, SECTOR 5 PARWANOO DISTT. SOLAN (APPELLANT) (RESPONDENT) APPELLANT BY SHRI SURINDER BABBAR RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 12.4.2013 DATE OF PRONOUNCEMENT 16.4.2013 O R D E R PER T.R.SOOD, A.M THROUGH THESE MISC. APPLICATIONS THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN IT AS NO. 126 TO 130/CHD/2012 THROUGH WHICH THE ASSESSEES APPEALS H AVE BEEN DISMISSED IN LIMINE. 2 THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT REPRESENTATION COULD NOT BE MADE BEFORE THE TRIBUNA L ON THE DATE OF HEARING ON 12.12.2012 BECAUSE THE JUNIOR CO UNSEL WHO HAD SOUGHT THE ADJOURNMENT ON THE EARLIER DATE, WRO NGLY NOTED THE DATE IN HIS DIARY AS 18.12.2012. AFFIDAVIT TO THIS EFFECT HAS BEEN FILED. HE PRAYED THAT SINCE THE EFFECTIVE OPP ORTUNITY OF HEARING HAS BEEN DENIED TO THE ASSESSEE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED. 2 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SU PPORTED THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS CAREFULLY A ND WE ARE SATISFIED THAT THE ASSESSEE COULD NOT ATTEND THE PR OCEEDINGS BEFORE THE TRIBUNAL BECAUSE OF A REASONABLE CAUSE. SINCE THE ASSESSEE HAS BEEN DENIED EFFECTIVE OPPORTUNITY OF H EARING, THEREFORE, WE RECALL OUR ORDER IN ITAS NO. 126 TO 1 30/CHD/2012. THE REGISTRY IS DIRECTED TO FIX THE APPEALS ON 27.6.2013. THE ASSESSEE SHALL TAKE NOTICE OF HEARING OF THE APPEAL S FROM THIS ORDER ITSELF AND NO FRESH NOTICE WOULD BE ISSUED. 5. IN THE RESULT, ALL THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 16.4.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 .4.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR