Smt. Nomita Khanna, Ludhiana V. ITO, Ludhiana

MA 4/CHANDI/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0459 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 19-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K MUKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES BCHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER MA-4/CHD/2012 IN WTA NO. 25/CHD/2011 ASSESSMENT YEAR:2007-08 SMT.NOMITA KHANNA, V THE WTO, W-V(3), C/O M/S ENN KAY SALES, LUDHIANA. G.T.ROAD,GIASPURA, LUDHIANA. PAN NO. ALBPK-1182D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.K.MUKHI DEPARTMENT BY: SHRI AKHILESH GUPTA DATE OF HEARING : 14.06.2013 DATE OF PRONOUNCEMENT : 14.06.2013 O R D E R PER SUSHMA CHOWLA, JM THE PRESENT MISCELLANEOUS APPLICATION IS AGAINST TH E ORDER OF THE TRIBUNAL DATED 27.07.2011 IN WTA NO. 25/CHD/201 1 RELATING TO ASSESSMENT YEAR 2005-06. 2. THE APPEAL OF THE APPLICANT WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 27.7.2011 AS THE APPLICANT HAD FAI LED TO REMOVE THE DEFECTS AND ALSO HAD FAILED TO APPEAR BEFORE THE TR IBUNAL ON THE APPOINTED DATE OF HEARING. 3. THE LD. AR FOR THE ASSESSEE POINTS OUT THAT THE DEFECTS IN FORM NO. F HAVE BEEN REMOVED AND FRESH FORM NO. F HA S BEEN FILED ON RECORD ALONGWITH THE COPY OF THE WEALTH TAX ASSESSM ENT ORDER. 2 FURTHER, THE LD. AR FOR THE ASSESSEE POINTED OUT TH AT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM NON-APPEARANCE O N THE APPOINTED DATE OF HEARING AS NO NOTICE OF HEARING WAS RECEIVE D BY THE APPLICANT. 4. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARIN G BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSEC UTE THE APPEAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATE D 27.07.2011 IN WTA NO. 25/CHD/2011 AND RESTORE THE APPEAL FOR FRES H DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 23.07.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14 TH JUNE,2013 POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH