The Karhali Cooperative & Labour Construction Society Ltd., Patiala V. ITO, Patiala

MA 42/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1997 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: K P BAJAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M MISC. APPLICATIONS NO. 39 TO 42/CHD/2014 ARISING OUT OF ITAS NO. 485 TO 488/CHD/2013 A.YS: 2003-04, 2004-05, 2007-08 & 2008-09 THE KARHALI COOP & LABOUR V I.T.O. WARD 1, PATIALA CONSTRUCTION SOCIETY LTD PATIALA (APPELLANT) (RESPONDENT) APPELLANT BY SHRI K.P. BAJAJ RESPONDENT BY: SHRI J.S. NAGAR DATE OF HEARING 25.7.2014 DATE OF PRONOUNCEMENT 25.7.2014 O R D E R PER T.R.SOOD, A.M THROUGH THESE MISC. APPLICATIONS, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDERS OF THE TRIBUNAL IN ITAS NO. 485 TO 488/CHD/2013 WHICH WERE DISMISSED IN LIMINE. 2. THE LD. COUNSEL OF THE ASSESSEE REFERRED TO THE MISC. APPLICATIONS AND POINTED OUT THAT ON THE DATE OF HE ARING THE ASSESSEE HAS MOVED AN ADJOURNMENT APPLICATION BECAU SE THE COUNSEL FOR THE ASSESSEE, SHRI K.P.BAJAJ HAS GONE A BROAD BUT THAT APPLICATION WAS INADVERTENTLY NOT PLACED BEFORE THE BENCH. SINCE THE APPEALS HAVE BEEN DISMISSED IN LIMINE, THE ORDE RS SHOULD BE RECALLED TO PROVIDE OPPORTUNITY TO THE ASSESSEE. 3. THE LD. DR FOR THE REVENUE SUPPORTED THE ORDER O F THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT THE ASSESSEE HAS MOVED AN ADJOURNMENT APPLICATION WHICH WAS NOT PLACED BEFORE THE BENCH INADVERTENTLY AND THEREFORE WE ARE SATISFIED 2 THAT THE ASSESSEE HAS SUFFICIENT REASON FOR NOT PUT TING APPEARANCE ON THE DATE OF HEARING. IN THESE CIRCUMSTANCES WE RECALL OUR ORDERS IN ITAS NO. 485 TO 488/CHD/2013 . 5 THE REGISTRY IS DIRECTED TO FIX THESE APPEALS ON 17.11.2014 . THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITS ELF AND NO SEPARATE NOTICE WOULD BE ISSUED. 5. IN THE RESULT, ALL THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.7.2014. (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 25.7.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3