M/s Inscol HealthcareLimited, Chandigarh V. ACIT, Chandigarh

MA 60/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2766 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 10-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 60/CHD/2014 IN ITA NO. 1244/CHD/2012 ASSESSMENT YEAR: 2007-08 M/S INSCOL HEALTHCARE LIMITED VS. THE ACIT, SCO 18-19, SECTOR 34 A CIRCLE 4(1) CHANDIGARH CHANDIGARH PAN NO. AAACI3572N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY JAIN RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 20/02/2015 DATE OF PRONOUNCEMENT : 20/02/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 1244/CHD/2012 THRO UGH WHICH APPEAL HAS BEEN DISMISSED IN LEMINE. 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MIS C. APPLICATION AND POINTED OUT THAT ON THE DATE OF HEARING FEW CASES IS FIXED IN A BENCH AND THIS CASE WAS FIXED IN B BENCH. AFTER PARTIAL HEARING THE CASES WERE ADJOURNED IN A BENCH AND BECAUSE OF SOME CONFUSION COUNSEL OF THE ASSESS EE WAS UNDER IMPRESSION THAT CASE OF B BENCH HAS ALSO BEEN ADJOURNED. SIN CE APPEAL HAS BEEN DISMISSED IN LEMINE WITHOUT PROVIDING OPPORTUNITY O F HEARING, THEREFORE HE MADE A PRAYER FOR RECALLING OF THE ORDER OF TRIBUNAL. 3. ON THE OTHER HAND LD. DR STRONGLY SUPPORTED THE ORDER OF TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NOT MAKING APPEAR ANCE BEFORE THE TRIBUNAL. FURTHER APPEAL HAS BEEN DISMISSED IN LEMINE THEREFO RE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF TRIBUNAL IN ITA NO. 1244/CHD /2012. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 18/05/2015 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20/02/20 15 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20/02/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR