Naresh Ahuja, Rajpura V. ITO, Rajpura

MA 19/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7982 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 15-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: VIKASH GUPTA

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.19 /CHD/2012 (IN ITA NO.400/CHD/2011) (ASSESSMENT YEAR: 2007-08) NARESH AHUJA, VS. INCOME-TAX OFFICER, BALAJI FINANCIAL SERVICES, RAJPURA, # 5, BHOGLAM ROAD, RAJPURA. PAN: ADQPA4806M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIKASH GUPTA RESPONDENT BY : SHRI MANJEET SINGH, DR DATE OF HEARING : 23.03.2012 DATE OF PRONOUNCEMENT : 18.04.2012 ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 27.7.2011 IN ITA NO. 400/CHD/2011 R ELATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PART E 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 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 27.7.2011 IN ITA NO. 400/CHD/2011 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 2.5.2012 FOR THE 2 PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF APRIL, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 TH APRIL, 2012 RATI COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH