M/s Ess Kay Traders, Una V. ITO, Una

MA 32/CHANDI/2008

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0460 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-06-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 12-01-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: S K MUKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.32 /CHD/2008 (IN ITA NO.389/CHD/2007) (ASSESSMENT YEAR: 2003-04) M/S ESS KAY TRADERS, VS. THE INCOME TAX OFFICER, UNA. UNA. PAN: (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.K.MUKHI RESPONDENT BY : SHRI J.S.NAGAR, DR DATE OF HEARING : 14.06.2013 DATE OF PRONOUNCEMENT : 14.06.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 01.06.2007 IN ITA NO.389/ CHANDI/2007 RELATING TO THE ASSESSMENT YEAR 2003-04 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 01.06.2007 IN ITA N O.389/CHANDI/2007 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORD ANCE WITH LAW. THE HEARING 2 OF THE APPEAL IS FIXED ON 19.06.2013 FOR THE PUR POSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PAR TIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JUNE, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH