M/s Skytel Communication Ltd., New Delhi V. ACIT, Solan

MA 60/CHANDI/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0453 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-12-2012
• Assessment Year: 1997-1998
• Appeal Filed On: 25-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K MUKHI; RAJEEV SHARMA

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.60 /CHD/2011 (IN ITA NO.112/CHD/2010) (ASSESSMENT YEAR: 1997-98) M/S SKYTEL COMMUNICATION LTD., VS. THE A.C.I.T., SCO 119, INDRA PRAKASH BLDG., CIRCLE SOLAN. 21, BARAKHAMBHA ROAD, NEW DELHI. PAN: AAACE 3488 R (APPLICANT) (RESPONDENT) APPLICANT BY : S/SHRI S.K.MUKHI & RAJEEV SHARMA RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 07.06.2013 DATE OF PRONOUNCEMENT : 12.06.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 30.03.2011 IN ITA NO. 112 /CHANDI/2010 RELATING TO THE ASSESSMENT YEAR 1997-98 WHICH WAS D ISMISSED 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 30.03.2011 IN ITA N O.112/CHANDI/2010 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDAN CE WITH LAW. THE HEARING 2 OF THE APPEAL IS FIXED ON 14.08.2013 FOR THE PU RPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JUNE, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH