M/s Tread Care, Bilaspur V. ITO, Bilaspur

MA 180/CHANDI/2008

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6164 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 04-08-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS. 179 & 180/CHD/2008 (IN ITA NOS. 728 & 729/CHD/2004) ASSESSMENT YEARS: 2000-01 & 2001-02 M/S TREADCARE, VS. THE ITO, WARD, BARMANA, BUILASPUR (H.P.) DISTT. BILASPUR (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY: SMT.JAISHREE SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLICA TIONS FOR RECALLING THE ORDER DATED 12.2.2007 IN ITA NOS. 72 8 & 729/CHD/2008 RELATING TO THE ASSESSMENT YEARS 2000-01 & 2001-02 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE APPLICANT SUBMITTED THAT THAT HE HAD NOT RECEIVED THE NOTICE OF HEARING AND THUS WAS PREVENT ED BY A REASONABLE CAUSE. ON GOING THROUGH THE DETAILED REASONS STAT ED 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 THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 12.2.2007 I N ITA NOS. 728 & 2 729/CHD/2008 RELATING TO THE ASSESSMENT YEARS 2000- 01 & 2001-02 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 16.3.2010 FOR THE PURPOS E FOR WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PAR TIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11TH DAY OF FEBRUARY 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH FEBRUARY, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3