The Budhewal Cooperative Sugar Mills Ltd., Ludhiana V. ACIT, Ludhiana

MA 191/CHANDI/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1502 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1992-1993
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER 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. NO. 191/CHD/2018 (IN MA NO. 90/CHD/2016) (IN ITA NO. 904/CHD/2013) ASSESSMENT YEAR: 2009-10 THE BUDHEWAL COOPERATIVE SUGAR VS. THE ACIT, CIRC LE III, MILLS LTD., LUDHIANA BUDHEWAL PAN NO. AAAJT0338G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M.R. SHARMA, ADVOCATE RESPONDENT BY : SMT.CHANDERKANTA, SR. DR DATE OF HEARING : 07.12.2018 DATE OF PRONOUNCEMENT : 07.12.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION (M.A.) HAS BEEN MOVED BY THE APPLICANT-ASSESSEE PLEADING THEREIN FOR RECALLING O F THE ORDER DATED 22.12.2017 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONE D M.A., WHICH WAS 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, RATHER, IT WAS ON ACCOUNT OF NON- APPEARANCE OF THE COUNSEL WHO COULD NOT ATTEND THE CASE AND CASE WAS DISMISSED IN DEFAULT FOR NON-PROSECUTION. THE ASSES SEE-APPLICANT HAS MADE 2 M.A. NO.191 IN MA 90-C-16 (ITA 904-C-13) TEH BUDHEWAL COOP SUGAR MILLS LTD, BUDHEWAL DETAILED SUBMISSIONS IN THIS BEHALF IN THE MISC. AP PLICATION MOVED BEFORE THE TRIBUNAL WHICH IS SUPPORTED BY AFFIDAVIT OF HIS COUNSEL DATED 17.09.2018, WHEREIN, THE LD. COUNSEL THAT STATED TH AT I COULD NOT ATTEND THE ABOVE NOTED CASE ON THE SAID DATE OF HEARING BE FORE THE HON'BLE BENCH AS IN THE CONSTITUTION ALSO IT WAS MENTIONED THAT T HIS COMBINATION SHALL TAKE UP CASE FROM 18.12.2017 TO 21.12.2017 AND 22.1 2.2017 WAS MISSING IN THE LIST AS WELL AS IN THE MAIN LIST ALSO. 3. WE FIND FROM THE RECORD THAT THE M.A. OF THE AS SESSEE WAS DISMISSED FOR NON-PERSECUTION. WE FEEL CONVINCED WITH THE SU BMISSIONS MADE BY THE ASSESSEE IN THE APPLICATION / AFFIDAVIT AND, THEREF ORE, WE RECALL THE ORDER OF THE TRIBUNAL PASSED IN M.A. NO.90/CHD/2016 (ITA NO. 904/CHD/2013) DATED 22.12.2017 IN THE ABOVE CAPTIONED M.A. AND RESTORE THE CASE TO ITS ORIGINAL POSITION 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 07.12.2019 SD/- SAD/- ( / 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