M/s Anshul Goyal Land & Housing Ltd., Ludhiana V. DCIT, Ludhiana

MA 26/CHANDI/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5861 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 10-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KULTEJ SINGH BAIS
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHA, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER MISC. APPLICATION NO. 26/CHD/2017 (IN ITA NO.157/CHD/2012) (ASSESSMENT YEAR : 2008-09) ANSHUL GOYAL LAND AND VS. DCIT HOUSING LTD. VILL-GILL CIRCLE-II, LUDHIANA LUDHIANA PAN/TAN: AACFA7899D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PANKAJ BHALLA DEPARTMENT BY : SHRI KULTEJ SINGH BAIS DATE OF HEARING : 29.09.2017 DATE OF PRONOUNCEMENT : 28/11/2017 O R D E R PER DR. B.R.R. KUMAR, A.M. : THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 157/CHD/2012 THROU GH WHICH APPEAL HAS BEEN DISMISSED IN LIMINE. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND SUBMITTED THAT CASE WAS ORIGINALLY FIXED FOR HEARING ON 15.05.2012 BUT ON THAT DATE DUE TO REASONS BEYON D THEIR CONTROL WHICH IS MENTIONED IN ITS MISC. APPLICATION COULD N OT APPEAR FOR THE HEARING. SINCE APPEAL HAS BEEN DISMISSED IN LIMINE WITHOUT P ROVIDING OPPORTUNITY OF HEARING, THEREFORE HE MADE A PRAYER FOR RECALLING OF THE ORDER OF TRIBUNAL. 3. ON THE OTHER HAND LD. DR STRONGLY SUPPORTED THE ORDER OF TRIBUNAL. 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NOT MAKING APPEAR ANCE BEFORE THE TRIBUNAL. FURTHER APPEAL HAS BEEN DISMISSED IN LIMINE THEREFO RE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF TRIBUNAL IN ITA NO. 157/CHD/201 2. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 09/01/2018 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (SANJAY GARG) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28/11/2017 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR