M/s Health Biotech Ltd., Chandigarh V. Addl. CIT, Chandigarh

MA 49/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0764 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-08-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 18-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJEEV SHARMA SHRI B M KHANNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, JM MISC. APPLICATIOSN NO. 49 & 50/CHD/2013 ARISING OUT OF ITAS NO. 1180 & 1181/CHD/2012 ASSESSMENT YEAR : 2008-09 & 2009-10 HEALTH BIOTECH (P) LTD. VS. ADDL CIT, R-IV SCO 162-164 CHANDIGARH SECTOR 34-A CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY SHRI RAJEEV SHARMA FOR SHRI B.M. KHANNA RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 23.8.2013 DATE OF PRONOUNCEMENT 29.8.2013 O R D E R PER T.R.SOOD, A.M THROUGH THESE MISC. APPLICATIONS THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN IT AS NO. 1180 & 1181/CHD/2012 THROUGH WHICH THE ASSESSEES APPEALS HAVE BEEN DISMISSED IN LIMINE FOR NON PROSECUTION. 2 THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT IN FACT, NOTICE WAS NOT RECEIVED BY THE ASSESSEE AND THEREFO RE, THE ORDER SHOULD BE RECALLED PARTICULARLY BECAUSE THE S AME HAD BEEN DISMISSED WITHOUT PROVIDING EFFECTIVE OPPORTUN ITY TO THE ASSESSEE. 3 ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SU PPORTED THE ORDER OF THE TRIBUNAL. 4 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SA TISFIED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBU NAL BECAUSE OF A VALID REASON. ACCORDINGLY WE RECALL THE ORDER OF THE TRIBUNAL IN ITAS NO. 1180 & 1181/CHD/2012. 2 5 THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR H EARING ON 12.11.2013 . NO SEPARATE NOTICE IS BEING ISSUED AS THE DECISI ON OF THE TRIBUNAL WAS ANNOUNCED IN THE OPEN COURT. 6 IN THE RESULT, MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.8.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29.8.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR