Sh. Jagdish Duggal, Ludhiana V. WTO, Ludhiana

MA 37/CHANDI/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7971 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-04-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 30-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: RAJEEV SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NOS. 28 TO 32/CHD/2011 (ARISING OUT IN WTA NOS. 1 TO 5/CHD/2011) ASSESSMENT YEARS: 2001-02 TO 2005-06 SH. SUBHASH DUGGAL, VS WTO VI(3), 86-K, SARABHA NAGAR, LUDHIANA. LUDHIANA. PAN NO.: AGBPD3322P AND M.A. NOS. 33 TO 36/CHD/2011 (ARISING OUT IN WTA NOS. 10 TO 13/CHD/2011) ASSESSMENT YEARS: 2002-03 TO 2005-06 SMT. PARMOD DUGGAL, VS WTO VI(2), 86-K, SARABHA NAGAR, LUDHIANA. LUDHIANA. PAN NO.: AGBPD3295K AND M.A. NOS. 37 TO 41/CHD/2011 (ARISING OUT IN WTA NOS. 14 TO 18/CHD/2011) ASSESSMENT YEARS: 2001-02 TO 2005-06 SH. JAGDISH DUGGAL, VS WTO VI(4), 36-G, SARABHA NAGAR, LUDHIANA. LUDHIANA. PAN NO.: AAKPL1684K (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAJEEV SHARMA RESPONDENT BY : SH. N.K. SAINI, DR DATE OF HEARING : 13.04.2012 DATE OF PRONOUNCEMENT : 01.05.2012 ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISC. APPLICATIONS HAVE BEEN FILED BY T HE RESPECTIVE APPLICANTS FOR RECALL OF CONSOLIDATED OR DER OF TRIBUNAL DATED 23/02/2011. 2 2. THE PRESENT APPEALS WERE DISMISSED BY THE TRIBUN AL IN LIMINE, BECAUSE OF NON REMOVAL OF DEFECTS IN TH E APPEAL MEMO AND ALSO NON ATTENDANCE BY THE APPLICANT/S BEF ORE THE TRIBUNAL. 3. THE APPLICANT VIDE THE PRESENT MISC. APPLICATION S HAVE REMOVED THE DEFECTS AND POINTED OUT THAT BECAUSE OF SOME DOMESTIC PROBLEMS IN THE FAMILY, THE NON APPEARANCE ON THE DATE OF HEARING MAY BE CONDONED. 4. WE FIND MERIT IN THE PRESENT MISC. APPLICATIONS MOVED BY THE RESPECTIVE APPLICANTS AND RECALL OUR ORDER D ATED 23/02/2011. THE APPEALS ARE TAKEN ON RECORD AND FI XED FOR HEARING ON 12/06/2012 FOR WHICH NO SEPARATE NOT ICE WOULD BE ISSUED. THE PARTIES ARE INFORMED IN OPEN C OURT. 5. IN THE RESULT, MISC. APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 1 ST OF MAY, 2012 SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST MAY, 2012 COPY TO: THE APPELLANT/THE RESPONDENT/CIT(A)/ CIT, DR. TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH