The Punjab Institute of Cooperative Training Ltd., Chandigarh V. CIT I, Chandigarh

MA 36/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3155 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-04-2015
• 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 SHRI T.R.SOOD, ACCOUNTANT MEMBER MA NO.36/CHD/2015 IN ITA NO. 289/CHD/2012 THE PUNJAB INSTITUTE OF VS THE CIT-I, COOPERATIVE TRAINING LTD., CHANDIGARH. CHANDIGARH. PAN: AAABT2070R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ATUL GOYAL RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 10.07.2015 DATE OF PRONOUNCEMENT : 10.07.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON- PROSECUTION VIDE ORDER DATED 10.02.2015. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE DATE OF HEARING WAS WRONGLY NOTED AS 12.02.2015. THEREFORE, THERE WAS NO APPEARANCE ON THE DATE OF H EARING. 3. CONSIDERING THE RIVAL SUBMISSIONS IN THE LIGHT O F SUBMISSION OF LD. COUNSEL FOR THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FRO M APPEARING ON THE DATE OF HEARING. FURTHER, THE APP EAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 2 4. RESULTANTLY, WE RECALL EARLIER ORDER OF THE TRIB UNAL AND DIRECT THE OFFICE TO FIX THE APPEAL OF ASSESSEE ON MERITS FOR 08.10.2015 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH JULY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH