Smt. Anita Aggarwal, Mandi Gobindgarh V. ITO, Mandi Gobindgarh

MA 23/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2754 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 19-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: RAJ KUMAR SURJEET BHADU
• Keywords: Non compliance
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.23/CHD/2015 IN ITA NO.365 /CHD/2011 (ASSESSMENT YEAR : 2002-03) SMT.ANITA AGGARWAL, VS. THE INCOME TAX OFFICER, C/O M/S DHIMAN INDUSTRIES, WARD-1, MANDI GOBINDGARH. MANDI GOBINDGARH. PAN: ABCPA-1086F AND M.A.NO.24/CHD/2015 IN ITA NO.366 /CHD/2011 (ASSESSMENT YEAR : 2002-03) SHRI DINESH AGGARWAL, VS. THE INCOME TAX OFFICER, C/O M/S DHIMAN INDUSTRIES, WARD-1, MANDI GOBINDGARH. MANDI GOBINDGARH. PAN: ABZPA4879K (APPELLANT) (RESPONDENT) APPLICANT BY : S/SHRI RAJ KUMAR SURJEET BHADU RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 27.03.2015 DATE OF PRONOUNCEMENT : 27.03.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS ORDER SHALL DISPOSE OFF BOTH THE MISCELLANEOU S 2 APPLICATIONS FILED BY THE APPLICANTS FOR RECALLING OF EARLIER EX- PARTE ORDER OF THE TRIBUNAL DATED 26.11.2014. 2. IT IS CONTENDED THAT THE LEARNED COUNSEL FOR APP LICANTS HAS RECORDED THE WRONG DATE OF HEARING WHICH RESULT ED INTO DISMISSAL OF BOTH THE APPEALS OF THE APPLICANTS EX- PARTE. THE COPY OF THE DIARY MAINTAINED BY LEARNED COUNSEL FOR APPLICANTS IS FILED IN SUPPORT OF THE APPLICATION. 3. CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES IN THE LIGHT OF THE ABOVE FACTS, WE ARE SATISFIED THAT THE APPLICANTS WERE PREVENTED BY SUFFICIENT CAUSE FROM APPEARING O N THE DATE OF HEARING. 4. IN VIEW OF THE ABOVE, THE EARLIER ORDER OF THE T RIBUNAL DATED 26.11.2014 IN THE CASES OF BOTH THE APPLICAN TS IS RECALLED AND THEIR APPEALS ARE RESTORED. THE OFFIC E IS DIRECTED TO FIX THE APPEALS ON 30.4.2015 FOR HEARING ON MERI TS. 5. FURTHER EARLIER THESE APPEALS WERE ALSO DISMISSE D FOR NON COMPLIANCE ON THE PART OF THE APPLICANTS. THE APPL ICANTS ARE, THEREFORE, DIRECTED NOT TO SEEK ADJOURNMENT ON THE DATE OF HEARING AND BOTH THE APPEALS SHALL BE HEARD POSITIV ELY ON 30.4.2015. THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT AND NO SEPARATE NOTICE WILL BE ISSUED FOR THE SAME. 3 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE APPLICANTS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF MARCH, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27 TH MARCH, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH