M/s GlaxoSmithKline Asia (P) Ltd., Gurgaon V. ACIT, Chandigarh

MA 59/CHANDI/2016

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 0007 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 14-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INOSHI SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.59/CHD/2016 IN ITA NO. 1323/CHD/2012 ( ASSESSMENT YEAR 2003-04) M/S GLAXO SMITHKLINE ASIA (P)LTD., VS THE ACIT , DLF PLAZA TOWERS, CIRCLE-V(1), DLF CITY, PHASE-1, CHANDIGARH. GURGAON. PAN : AABCS3237R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NEERAJ JAIN RESPONDENT BY : MS. INOSHI SHARMA DATE OF HEARING : 11.11.2016 DATE OF PRONOUNCEMENT : 11.11.2016 O R D E R PER BHAVNESH SAINI,JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIES. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT VIDE ORDER DATED 12.05.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING ON 12.05.2016, COUNSEL FOR ASSE SSEE WAS HELD UP BEFORE ITAT DELHI BENCH IN CONNECTION W ITH SEVERAL STAY GRANTED MATTERS WHICH SPILLED OVER FRO M THE PREVIOUS DAY AND THE ASSESSEE REQUESTED THE PROXY COUNSEL TO SEEK ADJOURNMENT. HOWEVER, THE PROXY COUNSEL, DUE TO PERSONAL DIFFICULTIES, COULD NOT AP PEAR 2 BEFORE THE TRIBUNAL ON THE DATE OF HEARING. AFFIDA VIT OF THE SAME ADVOCATE IS FILED ON RECORD. IT IS, THERE FORE, PRAYED THAT EX-PARTE ORDER MAY BE RECALLED AND APPE AL MAY BE HEARD ON MERITS. 3. AFTER CONSIDERING EXPLANATION OF THE ASSESSEE, W E ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE D ATE OF HEARING. FURTHER, APPEAL OF THE ASSESSEE HAS NO T BEEN DECIDED ON MERITS, THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. 4. IN THIS VIEW OF THE MATTER, WE RECALL OUR EARLIE R ORDER DATED 12.05.2016 AND RESTORE THE APPEAL OF TH E ASSESSEE. THE MISCELLANEOUS APPLICATION IS ALLOWED . THE APPEAL BE FIXED FOR HEARING ON MERITS ON 29.12. 2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH NOVEMBER2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD