S. Baljit Singh Ryait, Ludhiana V. ITO, Ludhiana

MA 54/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1066 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-10-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 29-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.54/CHD/2013 IN ITA NO.667/CHD/2012 ASSESSMENT YEAR: 2005-06 SHRI BALJIT SINGH RYAIT, VS. THE INCOME TAX OFFICER, PROP. RYAIT ENTERPRISES, WARD V I (I), 197-198F, LUDHIANA. SAHEED BHAGAT SINGH NAGAR, PAKHOWAL ROAD, LUDHIANA. PAN: AAZPR-4972 K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ASHWANI KUMAR RESPONDENT BY : SHRI J.S.NAGAR DATE OF HEARING : 11.10.2013 DATE OF PRONOUNCEMENT : 25.10.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 10.06.2013 IN ITA NO.667/ CHD/2012 RELATING TO THE ASSESSMENT YEAR 2005-06 WHICH WAS DISMISSED EX- PARTE FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 10.06.2013 IN ITA N O.667/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE 2 HEARING OF THE APPEAL IS FIXED ON 09.12.2013 FOR T HE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT O F THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH OCTOBER, 2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25 TH OCTOBER, 2013 POONAM COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH