Sh. Sunil Duggal, Ludhiana V. WTO, Ludhiana

MA 51/CHANDI/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0796 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-04-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 29-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: RAJEEV SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS.51 & 52 /CHD/2011 IN W TA NOS.8 & 9/CHD/2011 (A.Y. 2004-05 & 2005-06) SHRI SUNIL DUGGAL, VS THE WEALTH TAX OFFICER -VI(3) 36-G, SARABHA NAGAR, LUDHIANA. LUDHIANA. PAN: AGBPD-3322P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAJEEV SHARMA RESPONDENT BY : SHRI J.S.NAGAR DATE OF HEARING : 30.08.2013 DATE OF PRONOUNCEMENT : 06.09.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLICA TIONS FOR RECALLING THE CONSOLIDATED ORDER DATED 23.02.2011 I N WTA NOS.8 & 9/CHD/2011 RELATING TO THE ASSESSMENT YEARS 2004-05 AND 2005-06 WHICH WERE DISMISSED EX-PARTE FOR WANT OF PROSECUTI ON. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITIONS AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NO T APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARIN G TO PROSECUTE THE APPEALS. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 23.02.2011 IN WTA NOS.8 & 9/CHD/2011 AND RESTORE THE APPEALS FOR FRESH DECISION IN ACCORDANCE WITH LA W. THE HEARING OF THE 2 APPEALS IS FIXED ON 10.10.2013 FOR THE PURPOSE O F WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PAR TIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPTEMBER, 2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH SEPTEMBER, 2013 POONAM COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH