M/s Akash Traders, Patiala V. JCIT, Patiala

MA 23/CHANDI/2011

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9935 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-10-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 08-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S R CHABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.23 /CHD/2011 (IN ITA NO.1399/CHD/2010) (ASSESSMENT YEAR: 2007-08) AKASH TRADERS, VS. THE J.C.I.T., NEW ANAJ MANDI, PATIALA. SIRHIND ROAD, PATIALA. PAN: AAIFA3420A (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.R.CHABRA RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 06.03.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 17.03.2011 IN ITA NO. 1399/CHD/2010 RELATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS PLACED ON RECORD AFFIDAVIT OF S HRI MANGAT RAI GARG. 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 17.03.2011 I N ITA NO. 1399/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECI SION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED O N 23.04.2013 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 6 TH DAY OF MARCH, 2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 6 TH MARCH, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH