M/s Chandigarh Bottling Co., Chandigarh V. ACIT, Chandigarh

MA 29/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3185 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-07-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 30-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: K P BAJAJ
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER M.A. NO. 29/CHD/2015 ITA NO. 1059/CHD/2013 ASSESSMENT YEAR: 2006-07 M/S CHANDIGARH BOTTLING CO., VS. THE ACIT, CIRCLE 2(1), CHANDIGARH CHANDIGARH PAN NO. AADFC1839Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P. BAJAJ RESPONDENT BY : SHRI S. K. MITTAL DATE OF HEARING : 24.07.2015 DATE OF PRONOUNCEMENT : 24/07/2015 ORDER PER T.R.SOOD THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SOU GHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO. 1059/CHD/2013 DATE D 5.2.2015 THROUGH WHICH APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE . 2. THE LD. COUNSEL REFERRED TO THE MISC. APPLICATIO N AND POINTED OUT THAT ON THE DATE OF HEARING AN ADJOURNMENT APPLICATION WAS SENT THOUGH SHRI V.M. BHATIA WHO REACHED THE TRIBUNAL LATE AND BY THAT T IME THE APPEAL HAS BEEN HEAD ON EX. PARTE BASIS. SINCE THE TRIBUNAL HAS DISMISSE D THE APPEAL IN LIMINE WITHOUT PROVIDING ANY OPPORTUNITY OF BEING HEARD, THE ORDER SHOULD BE RECALLED. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT ASSESSEE HAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL. FURTHER, SINCE APPEAL OF 2 THE ASSESSEE HAS BEEN DISMISSED IN LIMINE, THEREFOR E, WE RECALL OUR ORDER DATED 5.2.2015 IN ITA NO. 1059/CHD/2013. 5. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 14.10.2015. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AND NO S EPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 24/07/2015 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 24 TH JULY, 2015 RKK COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR