Trishala Alloys Pvt.Ltd., V. DCIT, Ludhiana

MA 23/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4240 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 25-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: S K CHHABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.23/CHD/2016 IN ITA NO. 1145/CHD/2014 ( ASSESSMENT YEAR 2011-12) M/S TRISHALA ALLOYS P.LTD., V THE DCIT, BUDHEWAL ROAD, CENTRAL III, VILLAGE JANDHALI, LUDHIANA. CHANDIGARH ROAD, LUDHIANA. PAN: AAACB6709L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K.CHHABRA RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 06.05.2016 DATE OF PRONOUNCEMENT : 06.05.2016 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLICATIONS FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATE 24.09.2015 WHEREBY APPEAL OF THE ASSESSEES WAS DISMISSED IN DEFAULT. 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT ONE OF THE EMPLOYEES WHO HAD ATTENDED THE DATES OF HEAR ING COULD NOT INTIMATE THE NEXT DATE OF HEARING BECAUSE HE 2 FELL ILL. HE HAS SUBMITTED THAT ASSESSEE WOULD BE CAREFUL IN FUTURE. 3. FROM THE EXPLANATION OF THE ASSESSEE AND THAT APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI T, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEAR ING. THEREFORE, ONE CHANCE COULD BE GIVEN TO THE ASSESSE E TO ARGUE THE APPEAL ON MERITS. 4. IN VIEW OF THE ABOVE, WE RECALL OUR EARLIER ORDE R DATED 24.09.2015 AND RESTORE THE APPEAL OF THE ASSESSEE. THE APPEAL BE FIXED FOR HEARING ON 12.07. 2016 ON MERITS, FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. M.A. ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH MAY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD