Sanjeev Kumar, Machhiwara V. ITO, Khanna

MA 45/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0767 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO. 45/CHD/2013 IN ITA NO. 1342/CHD/2012 ASSESSMENT YEAR: 2009-10 SHRI SANJEEV KUMAR, VS. THE ITO- IV PROP DR. /SHERU RICE & KHANNA GENERAL MILLS, MACHHIWARA PAN NO. AIJPK 1595 P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 19/07/2013 DATE OF PRONOUNCEMENT : 02/08/2013 ORDER PER T.R.SOOD, A.M. THIS MISC. APPLICATION IS ARISING OUT OF THE ORDER OF TRIBUNAL IN ITA NO. 1342/CHD/2012, ORDER DT. 26.4.2013. THROUGH THI S MISC. APPLICATION, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER IN T RIBUNAL. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THOUGH THE APPEAL WAS FIXED ON 17.4.2013 AND HE WAS PRESENT IN THE COURT ALSO FOR SEEKING ADJOURNMENT IN ANOTHER CASE NAMELY DHARMENDER SHARM A IN ITA NO. 957/CHD/2012. SINCE, THIS CASE ( SHRI SANJEEV KUMA R ) WAS NOT THERE IN THE 2 CAUSE LIST, HE DID NOT MADE APPEARANCE AND WENT ON TO ATTEND THE PROCEEDINGS IN ANOTHER BENCH. SINCE EFFECTIVE OPPORTUNITY OF H EARING HAS BEEN DENIED, THEREFORE, ORDER SHOULD BE RECALLED. 3. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORD ER OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND THAT ASSESSEE HAS REASONABLE CAUSE FOR NOT APPEARING IN THIS CASE PAR TICULARLY BECAUSE THOUGH THE CASE WAS ADJOURNED FOR 17.4.2013 BUT THE CASE W AS NOT SHOWN IN THE CAUSE LIST, WHICH IS CLEAR FROM THE COPY OF THE CAUSE LI ST FILED BEFORE US. SINCE THE ASSESSEE HAS BEEN DEPRIVED OFF THE EFFECTIVE O PPORTUNITY OF HEARING, WE RECALL THE ORDER IN ITA NO. 1342/CHD/2012. 5. THE REGISTRY IS DIRECTED TO FIX THE CASE ON 3.10 .2013. NO SEPARATE NOTICE WOULD BE ISSUED AND ASSESSEE SHOULD TAKE NOT ICE FROM THIS ORDER ITSELF. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/08/2013 SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 2 ND AUGUST, 2013 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3