M/s Dhillon Brothers Pvt. Ltd., Chandigarh V. CIT-I, Chandigarh

MA 3/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4221 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.3/CHD/2016 IN ITA NO. 393/CHD/2014 ( A.Y. : 2009-10) M/S DHILLON BROTHERS P.LTD., VS THE CIT-I, HOUSE NO. 302, SECTOR 9, CHANDIGARH. CHANDIGARH. PAN : AAACD6683K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARRY RIKHY RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 27.05.2016 DATE OF PRONOUNCEMENT : 27.05.2016 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE EARLIER ORDER OF T HE TRIBUNAL DATED 06.08.2015 WHEREBY APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN DEFAULT. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION EXPLAINED THAT LD. COUNSEL FOR THE ASSESSEE WAS REG ULARLY APPEARING BEFORE THE TRIBUNAL AND DUE TO INADVERTEN T ERROR, NEXT DATE OF HEARING WAS WRONGLY NOTED DIFFERENTLY. 3. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT 2 CAUSE FROM APPEARING ON THE DATE OF HEARING. THERE FORE, EX-PARTE ORDER IS LIABLE TO BE RECALLED. FURTHER, APPEAL OF THE ASSESSEE HAS NOT BEEN DISPOSED OFF ON MERITS . THEREFORE, ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 4. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL OUR EARLIER ORDER DATED 06.08.2015 AND RESTORE THE APPE AL OF THE ASSESSEE. APPEAL BE FIXED FOR HEARING ON 10.08 .2010 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED T O THE ASSESSEE. 5. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH MAY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD