Clarity Medical Private Ltd., V. The Deputy Commissioner of Income Tax, Mohali

MA 5/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2761 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 13-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.5/CHD/2015 IN ITA NO.1033 /CHD/2013 (ASSESSMENT YEAR : 2007-08) M/S CLARITY MEDICAL PRIVATE LTD., VS. THE D.C.I.T., MOHALI. CIRCLE 6(1), MOHALI. PAN: AACCC1499G (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 13.03.2015 DATE OF PRONOUNCEMENT : 13.03.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 28 .8.2014 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON APPEARANCE. 2. IT IS STATED THAT THE APPEAL WAS ADJOURNED ON 28 .5.2014 ON THE REQUEST OF THE LEARNED COUNSEL FOR ASSESSEE FOR 25.8.2014. HOWEVER, THE LEARNED COUNSEL FOR ASSESS EE DID NOT CHECK WITH THE REGISTRY REGARDING THE FATE OF THE A DJOURNMENT APPLICATION. 2 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THAT THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI TS, WE ARE OF THE VIEW THAT THE ASSESSEE HAS BEEN ABLE TO EXPL AIN THE SUFFICIENT CAUSE FOR NON APPEARANCE. THEREFORE, O NE MORE OPPORTUNITY COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 4. WE ACCORDINGLY, RECALL THE EARLIER ORDER DATED 2 8.8.2014 AND RESTORE THE APPEAL OF THE ASSESSEE. THE REGIS TRY IS DIRECTED TO FIX THE APPEAL FOR FINAL HEARING ON 18. 6.2015, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED IN TERMS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF MARCH, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH MARCH, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3