Sh. Bhupinder Singh Gaba, Yamunanagar V. DCIT, Yamunanagar

MA 6/CHANDI/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6326 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 13-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 6/CHD/2011 (IN ITA NO.1095/CHD/2009) ASSESSMENT YEAR: 2006-07 SHRI BHUPINDER SINGH GABA, V THE DCIT, PROP.GABA HOSPITAL, CIRCLE YAMUNANAGAR. YAMUNANAGAR. PAN NO. ABTPG 1327 Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY JAIN RESPONDENT BY: SMT.SARITA KUMARI, DR ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER DATED 25.11.2010 IN ITA NO. 109 5/CHD/2009 RELATING TO THE ASSESSMENT YEAR 2006-07 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT BY AN INADVERTENT ERROR THE DATE OF HEARING WAS NOTED FOR 26.11.2010 AS AGAINST THE CASE BEING ADJOURNED TO 25.11.2010. THE LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO FILED ON RECORD AN APPLICATION TO THE EFFECT. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPELLANT WAS 2 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 25.11.2010 I N ITA NO. 1095/CHD/2009 AND RESTORE THE APPEAL FOR FRESH DECI SION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 1 4 TH JUNE 2011 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED W ITH THE CONSENT OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF APRIL, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : APRIL, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH