M/s D.K. Industries, Chandigarh V. ITO, Chandigarh

MA 40/CHANDI/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6150 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 25-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 40/CHD/2010 (IN ITA NO. 343/CHD/2009) ASSESSMENT YEAR: 2005-06 M/S D.K.INDUSTRIES, VS. THE ITO, WARD-2(1), CHANDIGARH CHANDIGARH PAN NO. AADFD2665B (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI N.K.SAINI ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 7.7.2009 IN ITA NO. 343/CHD/2009 RELATING TO ASSESSMENT YEAR 2005-06, WHICH WAS DISM ISSED EX-PARTE. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING THE LD. DR FOR THE REVENUE, WE ARE CO NVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSEC UTE THE APPEAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATE D 7.7.2009 IN ITA NO. 343/CHD/2009 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 22 ND MARCH, 2011 FOR THE 2 PURPOSE OF WHICH THE REGISTRY IS DIRECTED TO ISSUE FRESH NOTICES OF HEARING TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF FEBRUARY, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 TH FEBRUARY, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3