Dolfin Rubbers Limited, Ludhiana V. Asstt. Commisssioner of Income Tax, Ludhiana

MA 183/CHANDI/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1503 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NOS. 183 TO 185/CHD/2018 (IN ITA NOS. 177 & 179/CHD/2017) ASSESSMENT YEARS: 2004-05, 2005-06 & 2006-07 M/S DOLPHIN RUBBERS LIMITED, VS. THE ACIT,CC-II, 79/1, H BLOCK, SARABHA NAGAR, LUDHIANA LUDHIANA PAN NO. AAACD5798B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. DEEPAK AGGARWAL, ADVOCATE RESPONDENT BY : SMT. CHANDRAKANTA, SR. DR DATE OF HEARING : 07.12.2018 DATE OF PRONOUNCEMENT : 07.12.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION (RECEIVED ON 23.4.201 8) HAS BEEN MOVED BY THE APPLICANT-ASSESSEE PLEADING THEREIN FO R RECALLING OF THE ORDER DATED 21.03.2018 OF THE TRIBUNAL PASSED IN ABOVE CA PTIONED APPEALS WHICH WERE DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT T HERE WAS NO INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE. IT HAS BEEN SUBMIT TED THAT THE NON- APPEARANCE OF THE COUNSEL WAS DUE TO INADVERTENT ER ROR IN NOTING THE DATE OF THE HEARING AND THE LD. COUNSEL, THEREFORE, HAS P RAYED FOR RECALLING OF THE 2 M.A. NO.183/CHD/2018 IN ITA 177-C-2017 M/S DOLPHIN RUBBERS LTD., LUDHIANA ORDER OF THE TRIBUNAL DATED 12.7.2018. DETAILED SUB MISSIONS HAVE BEEN SUBMITTED BY THE LD. COUNSEL IN THE APPLICATION ITS ELF. 3. WE FIND FROM THE RECORD THAT THE APPEALS OF THE ASSESSEE WERE DISMISSED EX-PARTE, ON THE DATE OF HEARING ITSELF. WE FEEL CONVINCED WITH THE SUBMISSIONS MADE BY THE ASSESSEE IN THE APPLICA TION AND, THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 21.03.2018 I N THE ABOVE CAPTIONED APPEALS AND RESTORE THE APPEALS TO ITS ORIGINAL POS ITION TO BE HEARD A FRESH IN REGULAR COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.12.2018 SD/- SD/- ( / ANNAPURNA GUPTA) / ACCOUNTANT MEMBER ( '# / SANJAY GARG) $ / JUDICIAL MEMBER DATED : 07.12. 2018 .. ' # $ %& '&( / COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. $+)* / THE RESPONDENT 3. , / CIT 4. , ( )/ THE CIT(A) 5. &- $ ./ , 0 ./ , 1234 / DR, ITAT, CHANDIGARH 6. 3 5 6 / GUARD FILE ' / BY ORDER, 7 / ASSISTANT REGISTRAR