M/s Quarkcity India Private Limited, Mohali V. Addl. CIT, Mohali

MA 29/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2764 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: VINEET THAKRAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 29/CHD/2014 IN ITA NO. 275/CHD/2013 ASSESSMENT YEAR: 2009-10 M/S QUARKCITY INDIA PRIVATE LIMITED VS. THE ADDL . CIT, A-40 A, INDUSTRIAL AREA, RANGE VI, MOHALI MOHALI PAN NO. AAACQ1134G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINEET THAKRAL RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 20/02/2015 DATE OF PRONOUNCEMENT : 20/02/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 275/CHD/2013. 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MIS C. APPLICATION AND SUBMITTED THAT APPEAL WAS ADJOURNED ON THE DATE OF HEARING TO 04-12-2013 WHICH WAS INADVERTENTLY NOTED AS 24-12-2013. SINCE APPEAL HAS BEEN DISMISSED IN LEMINE WITHOUT PROVIDING 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. 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 LEMINE THEREFO RE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF TRIBUNAL IN ITA NO. 275/CHD/ 2013. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 11/05/2015 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 ON THIS 20/02/20 15 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20/02/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR