M/s Mala Builders Pvt. Ltd., Chandigarh V. ACIT, Chandigarh

MA 39/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3396 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-09-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 27-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: ASHOK GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NOS.39 TO 45/CHD/2015 IN ITA NOS. 433 TO 439/CHD/2014 ( A.YS 2004-05 TO 2010-11) MALA BUILDERS P.LTD., VS THE ACIT, SCO 98-99, CENTRAL CIRCLE-II SECTOR 34, CHANDIGARH. CHANDIGARH. PAN : AABCN0099B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOEL RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 18.09.2015 DATE OF PRONOUNCEMENT : 18.09.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR DEFA ULT VIDE ORDER DATED 16.02.2015. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE COUNSEL FOR ASSESSEE COULD NOT ATTEND THE HEARING A S HE WAS NOT COMMUNICATED DATE OF HEARING AS THE DEALING ASSISTA NT WAS UPSET DUE TO HIS ILLNESS AND EXPECTED SURGERY. HE HAS SUBMITTED THAT HE IS REGULAR IN ALL THE APPEALS AND DUE TO ABOVE REASON, THE DATE OF HEARING COULD NOT BE COMMUNICAT ED TO HIM. 2 2. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. FURTHER, APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON ME RIT. WE, THEREFORE, RECALL OUR EARLIER ORDER DATED 16.02.201 5 AND RESTORE ALL THE APPEALS OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 16.12.2015 FOR WHIC H NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH SEPT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD