Agriculture Produce Market Committee, Kangra V. ITO, Dharamashala

MA 42/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9792 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-12-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: SUNIL SEHGAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NOS. 40 TO 46/CHD/2012 IN ITA NOS.1175 TO 1181/CHD/2010 AGRICULTURE PRODUCE V I.T.O., MARKET COMMITTEE, DHARAMSALA. KANGRA (HP). (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUNIL SEHGAL RESPONDENT BY : SHRI N.K.SAINI DATE OF HEARING : 18.01.2013 DATE OF PRONOUNCEMENT : 28.01.2013 ORDER MS.SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLIC ATIONS FOR RECALLING THE ORDER DATED 31.10.2011 IN ITA NOS . 1175 TO 1181/CHD/2010 RELATING TO THE ASSESSMENT YEARS 2002 -03 TO 2007-08 WHICH WERE DISMISSED, AS THE ASSESSEE HAD F AILED TO REMOVE THE DEFECTS IN THE MEMO OF APPEAL FILED. TH E PRESENT MAS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF B Y THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. THE TRIBUNAL, ON THE PERUSAL OF THE APPEAL MEMO NOTED THAT THE SAME WERE NOT SIGNED AND THE GROUNDS OF AP PEAL WERE SIGNED BY THE ADVOCATE AND NOT BY THE ASSESSEE. TH E LETTER OF DEFICIENCY ISSUED BY THE REGISTRY WAS NOT COMPLIED WITH. THE APPEALS WERE, THUS DISMISSED IN-LIMINE. THE APPLIC ANT VIDE PRESENT MISCELLANEOUS APPLICATIONS HAS POINTED OUT THAT THE DEFECTS IN THE MEMO OF APPEAL AND ALSO THE SIGNATUR E ON THE 2 MEMO OF APPEAL AND GROUNDS OF APPEAL, HAVE BEEN ANN EXED BY THE SECRETARY OF THE ASSESSEE COMMITTEE AND HAVE DU LY BEEN FILED ON RECORD OF THE TRIBUNAL. THE PLEA OF LD. 'AR' FO R THE APPLICANT WAS THAT AS THE DEFICIENCIES HAVE BEEN REMOVED, THE APPEALS MAY BE RESTORED FOR HEARING. ON THE PERUSAL OF THE REC ORD, WE FIND THE APPLICANT TO HAVE REMOVED THE DEFICIENCIES IN F ILING THE PRESENT APPEALS. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 31.07.2011 AND RESTORE THE APPEALS FOR FRESH HEARING IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 05.03.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JANUARY,2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH JAN.,2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.