M/s Quarkcity India Private Limited, Mohali V. DCIT, Mohali

MA 29/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4898 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 08-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: RAMAN AGGARWAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NOS. 29 TO 31/CHD/2016 (IN ITA NOS. 256 & 257//CHD/2014 & 275/CHD/2013) ASSESSMENT YEARS: 2007-08, 2008-09 & 2009-10 M/S QUARKCITY INDIA PVT LTD., VS. THE DCIT, CIRC LE 6(1), MOHALI MOHALI PAN NO. AAACQ1134G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAMAN AGGARWAL RESPONDENT BY : SH. S.K. MITTAL DATE OF HEARING : 18.11.2016 DATE OF PRONOUNCEMENT : 18.11.2016 ORDER PER BHAVNESH SAINI, JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTI ES. ALL THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR DEFAULT VIDE ORDER DATED 7.9.2015. 2. THE ASSESSEE IN THE MISC. APPLICATION EXPLAINED THAT CASE WAS FIXED FOR HEARING ON 11.5.2015 AND ON THAT DATE THE BENCH DID NOT 2 FUNCTION AND THEREAFTER NO NOTICE HAS BEEN RECEIVED . LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE WOULD BE CAREF UL IN FUTURE. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CASE IN NOT AP PEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. FURTHER, THE APPEA LS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON MERITS, THEREFORE, ONE MOR E CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEALS ON MERIT S. 4. IN THIS VIEW OF THE MATTER, WE RECALL OUR EARLIE R ORDER DATED 7.9.2015 AND RESTORE THE APPEALS OF THE ASSESSEE. MISC. APPLICATIONS ARE ALLOWED. THE OFFICE IS DIRECTED TO FIX ALL THE APPEALS FOR HEARING ON MERITS ON 24.01.2017 FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISC. APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. (ANNAPURNA GUPTA) (BHAVNESH SAI NI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 TH NOVEMBER, 2016 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR