M/S East Bourne Hotels Pvt. Ltd, Shimla V. Asstt.Commissioner of income Tax, Shimla

MA 3/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6566 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 02-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBHASH AGGARWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHA, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER MISC. APPLICATION NO.03/CHD/2018 (IN ITA NO.301/CHD/2015) (ASSESSMENT YEAR : 2010-11) M/S EAST BOURNE HOTELS PVT. LTD. VS. ACIT KHALINI SHIMLA SHIMLA PAN/TAN: AAACE3602K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUBHASH AGGARWAL DEPARTMENT BY : SMT. CHANDERKANTA DATE OF HEARING : 09.02.2018 DATE OF PRONOUNCEMENT : 02/05/2018 O R D E R PER DR. B.R.R. KUMAR, A.M. : THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO.301/CHD/2015 THROUG H WHICH APPEAL HAS BEEN DISMISSED FOR NON PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND SUBMITTED THAT CASE WAS FIXED FOR H EARING ON 30/08/2017 AND HE HAS FILED ADJOURNMENT LETTER ON 2 8/08/2017 TO THE REGISTRY REQUESTING FOR ADJOURNMENT TO ANY DATE IN NOVEMBER 2017 AND ARGUED THAT THE HE COULD NOT APPEAR FOR THE HEA RING. SINCE APPEAL HAS BEEN DISMISSED WITHOUT PROVIDING OPPORTU NITY OF HEARING, THEREFORE HE MADE A PRAYER FOR RECALLING OF THE ORDER OF TRIB UNAL. 3. ON THE OTHER HAND LD. DR STRONGLY SUPPORTED THE ORDER OF TRIBUNAL. 2 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 FOR WANT OF PROSE CUTION, THEREFORE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF TRIBUNAL IN ITA NO. 301/CHD/2015. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 03/04/2018 AS PRONOUNCED IN THE COURT AND ASSESSEE SHALL TAKE NOT ICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 02/05/2018 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR