M/s Ramesh Steels, Ludhiana V. ACIT, Ludhiana

MA 35/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0761 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-07-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 15-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, JM MISC. APPLICATIOSN NO. 34 & 35/CHD/2013 ARISING OUT OF ITA NO. 551/CHD/2010 & ITA NO. 462/CHD/2011 ASSESSMENT YEAR : 2005-06 & 2006-07 RAMESH STEELS VS. ACIT, CIRCLE 1 LUDHIANA LUDHIANA (APPELLANT) (RESPONDENT) APPELLANT BY SHRI ASHOK GOYAL RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 23.8.2013 DATE OF PRONOUNCEMENT 29.8.2013 O R D E R PER T.R.SOOD, A.M THROUGH THESE MISC. APPLICATIONS THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN IT AS NO. 551/CHD/2010 AND 462/CHD/2011 THROUGH WHICH THE ASS ESSEES APPEALS HAVE BEEN DISMISSED IN LIMINE FOR NON PROSE CUTION. 2 THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT TH E ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BECAUSE O F SOME CONFUSION BY NOTING THE DATE. HE FURTHER SUBMITTED THAT SINCE THE APPEALS OF THE ASSESSEE HAVE BEEN DISMISSED WIT HOUT GIVING EFFECTIVE OPPORTUNITY TO THE ASSESSEE, THERE FORE, THE ORDERS SHOULD BE RECALLED. 3 ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SU PPORTED THE ORDER OF THE TRIBUNAL. 4 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SA TISFIED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBU NAL BECAUSE OF A VALID REASON. ACCORDINGLY WE RECALL THE ORDER OF THE TRIBUNAL IN ITAS NO. 551/CHD/2010 AND 462/CHD/2 011. 2 5 THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR H EARING ON 12.11.2013 . NO SEPARATE NOTICE IS BEING ISSUED AS THE DECISI ON OF THE TRIBUNAL WAS ANNOUNCED IN THE OPEN COURT. 6 IN THE RESULT, MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.8.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29.8.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR