Greater Mohali Area Development Authority, Mohali V. CIT II, Chandigarh

MA 29/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0448 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 26-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: RAMESH TEHRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO. 29/CHD/2013 IN ITA NO. 349/CHD/2008 GREATER MOHALI AREA VS THE CIT-II, DEVELOPMENT AUTHORITY, CHANDIGARH MOHALI PAN NO. AAALG0872G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAMESH TEHRAN RESPONDENT BY : SHRI N.K. SAINI DATE OF HEARING : 28/06/2013 DATE OF PRONOUNCEMENT : 28/06/2013 ORDER PER T.R.SOOD, A.M. THIS MISC. APPLICATION FILED BY THE ASSESSEE ARISES OUT OF ORDER OF THE TRIBUNAL DATED 23.01.2013 PASSED IN ITA NO. 349 /CHD/2008. 2. THROUGH THIS MISC. APPLICATION, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 349/CHD/2008 THROU GH WHICH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE. 3. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED WITH R EFERENCE TO MISC. APPLICATION THAT NOTICE WAS NEVER RECEIVED BY THE ASSESSEE. IN THIS 2 REGARD, AN AFFIDAVIT OF MRS NISHA RANI WHO IS WORKI NG AS DATA ENTRY OPERATOR HAS ALSO BEEN FILED STATING THAT NOTICE WA S NOT RECEIVED. IN VIEW OF THIS, THE LD. COUNSEL FOR THE ASSESSEE MADE A PR AYER THAT ORDER OF THE TRIBUNAL MAY BE RECALLED. 4. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE TRIBUNAL. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND THAT ASSESSEE COULD NOT MAKE REPRESENTATION BECAUSE NOTICE WAS NEVER R ECEIVED. SINCE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE, DEPRI VING OPPORTUNITY OF HEARING, WE ARE OF THE OPINION THAT ORDER OF THE TR IBUNAL NEEDS TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 349/CHD/2008. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 12.09.2013. ASSESSEE SHALL TAKE NOTICE FROM THIS O RDER ITSELF AS NOT SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT, MISC. APPLICATIONS OF THE ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH JUNE, 2013. SD/ SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 28 TH JUNE, 2013 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR 3