Smt. Kamla Devi, Panchkula V. ITO, Panchkula

MA 55/CHANDI/2011

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9934 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-10-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 06-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.55 /CHD/2011 (IN ITA NO.1135/CHD/2010) (ASSESSMENT YEAR: 2007-08) MRS.KAMLA DEVI, VS. THE INCOME TAX OFFICER, # 783, SECTOR 12, WARD-1, PANCHKULA. PANCHKULA. PAN: AASPD 5338 G (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI N.K.SAINI, DR DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 06.03.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 13.05.2011 IN ITA NO. 1135/CHD/2010 RELATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS PLACED ON RECORD HER AFFIDAVIT. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFT ER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREV ENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE REC ALL THE ORDER OF THE TRIBUNAL DATED 13.05.2011 IN ITA NO. 1135/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE 2 APPEAL IS FIXED ON 23.04.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PAR TIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MARCH, 2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 6 TH MARCH, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH