M/s Sunshine Tissues Pvt. Ltd., Kurukshetra V. ACIT, Kurukshetra

MA 4/CHANDI/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9936 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 05-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: RAGHAV GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.4 /CHD/2013 (IN ITA NO.357/CHD/2012) (ASSESSMENT YEAR: 2008-09) M/S SUNSHINE TISSUES PVT. LTD., VS. THE A.C.I.T., VILL. AMARGARH (MUNJHARA), KURUKSHETRA. DISTT. KURUKSHETRA, KURUKSHETRA. PAN: AAHCS3735Q (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAGHAV GARG RESPONDENT BY : SHRI N.K.SAINI, DR DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 06.03.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 26.06.2012 IN ITA NO. 357/CHD/2012 RELATING TO THE ASSESSMENT YEAR 2008-09 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS PLACED ON RECORD AFFIDAVIT OF S HRI GURSHARAN SINGH, DIRECTOR OF THE COMPANY. ON GOING THROUGH T HE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE S IDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REAS ONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARIN G TO PROSECUTE THE APPEAL. THEREFORE, WE RECALL THE ORDER OF THE TRIB UNAL DATED 26.06.2012 2 IN ITA NO. 357/CHD/2012 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 22.04.2013 FOR THE PURPOSE OF WHICH ISSUE OF FO RMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MARCH, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 6 TH MARCH, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH