M/s Vardhman Industries Ltd., New Delhi V. DCIT, Ludhiana

MA 42/CHANDI/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1360 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-01-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 23-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ADITYA KUMAR

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. NOS.42 TO 44 /CHD/2013 (IN ITA NOS.1039 TO 1041 /CHD/2012) (ASSESSMENT YEARS: 2008-09 TO 2010-11) M/S VARDHMAN INDUSTRIES LTD. VS. THE D.C.I.T., 2 ND FLOOR, JEEVANDEEP BUILDING, CENTRAL CIRCLE-1, PARLIAMENT STREET, LUDHIANA. NEW DELHI. PAN: AAACV3229R (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ADITYA KUMAR RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 03.01.2014 DATE OF PRONOUNCEMENT : 03.01.2014 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLICA TIONS FOR RECALLING THE ORDER DATED 29.04.2013 IN ITA NOS.103 9 TO 1041/CHD/2012 RELATING TO THE ASSESSMENT YEARS 2008-09 TO 2010-11 , WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. 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 APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL 29.04.2013 IN ITA NOS.1039 TO 1041/CHD/2012 AND RESTORE THE APPEAL FOR FRE SH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 20.02.2014 2 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD OF JANUARY, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD JANUARY, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH