H.P. State Environment Protection and Pollution Control Board, Shimla V. ACIT, Shimla

MA 59/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3393 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 18-09-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 18-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.59/CHD/2015 IN ITA NO. 1061/CHD/2015 ( ASSESSMENT YEAR 2010-11) M/S H.P. STATE ENVIRONMENT VS THE ACIT, PROTECTION & POLLUTION CONTROL BOARD, CIRCLE, NEW SHIMLA (HP). SHIMLA. PAN: AAALH0191B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY JAIN RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 18.09.2015 DATE OF PRONOUNCEMENT : 18.09.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED VIDE ORDER DATED 06.05.2015. THE LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT NO NOTICE HAVE BEEN SERVED UPON THE ASSESSEE FOR THIS DATE. HOWEVER, HE HAS TENDERED APOLOGY FOR NOT NOTING THE DATE OF HEARING AFTER MOVING THE APPLICATION FOR ADJOURNMEN T. SINCE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI T, THEREFORE, WE FIND THAT ONE MORE CHANCE COULD BE GI VEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 2. CONSIDERING THE ABOVE DISCUSSION, WE RECALL THE EARLIER ORDER DATED 06.05.2015 AND RESTORE THE APPEAL OF TH E ASSESSEE. 2 OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 14.12.2015 FOR WHICH NO SEPARATE NOTICE WILL BE ISS UED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH SEPT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD