Tej Singh Thakur, Shimla V. ACIT, Shimla

MA 32/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0793 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 26-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS.31 & 32 /CHD/2013 IN ITA NOS.153 & 154/CHD/2012 ASSESSMENT YEAR: 2006-07 SH. TEJ SINGH THAKUR, VS. THE A.C.I.T., LITTLE COTTAGE, CIRCLE I, SHIMLA VIEW ESTATE, SHIMLA-171001(HP). NEAR HIMACHAL PRINTING PRESS, LOWER CHAKKER, SHIMLA.. PAN: ABKPT-0127G (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AJAY VAIDYA RESPONDENT BY : SHRI AKHILESH GUPTA, DATE OF HEARING : 30.08.2013 DATE OF PRONOUNCEMENT : 06.09.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLICA TIONS FOR RECALLING THE CONSOLIDATED ORDER DATED 27.02.2013 I N ITA NOS.153 & 154/CHD/2012 RELATING TO THE ASSESSMENT YEAR 2006-0 7 WHICH WERE DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITIONS 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 ALS. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 27.02.2013 I N ITA NOS.153 & 154/CHD/2012 AND RESTORE THE APPEALS FOR F RESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 2 21.10.2013 FOR THE PURPOSE OF WHICH ISSUE OF FOR MAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPTEMBER, 2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH SEPTEMBER, 2013 POONAM COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH