Haryana Financial Corporation, Chandigarh V. DCIT, Panchkula

MA 62/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8598 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-07-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 04-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI H.L.KARWA, VICE PRESIDENT AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO. 62/CHD/2012 IN ITA NO. 945/CHD/2011 ASSESSMENT YEAR: 2003-04 HARYANA FINANCIAL CORPORATION, V DCIT, SECTOR 2, BAY NO. 17-18-19, SECTOR 17A, PANCHKULA. CHANDIGARH. PAN: AAACH4685B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.K.NOHRIA RESPONDENT SMT. JAISHREE SHARMA DATE OF HEARING : 06.07.2012 DATE OF PRONOUNCEMENT : 09.07.2012 ORDER PER T.R.SOOD, AM THROUGH THIS MISCELLANEOUS APPLICATION, ASSESSEE HA S SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN IT A NO.945/CHD/2011, THROUGH WHICH ASSESSEE'S APPEAL HA S BEEN DISMISSED IN LIMINE. 2. LD. COUNSEL OF THE ASSESSEE REFERRED TO THE CONT ENTS OF APPLICATION AND POINTED OUT THAT APPEAL WAS FIXED F OR HEARING ON 28.11.2011, BUT BY MISTAKE THE DATE WAS NOTED BY HIM AS 28.12.2011, THAT IS WHY, NO APPEARANCE WA S MADE. SINCE, ASSESSEE HAS BEEN DEPRIVED OF BEING H EARD, THE ORDER MAY BE RECALLED. ON THE OTHER HAND, LD. DR HAD NO SERIOUS OBJECTION IF THE ORDER IS RECALLED. 2 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT NO APPEARANCE COULD BE MADE ON BEHAL F OF THE ASSESSEE BY INNOCENT MISTAKE ON THE PART OF LD. COU NSEL OF THE ASSESSEE. SINCE, ASSESSEE HAS BEEN DEPRIVED OF THE OPPORTUNITY OF BEING HEARD, THEREFORE, WE RECALL OU R ORDER IN ITA NO. 945/CHD/2011. THE CASE IS FIXED FOR HEARIN G ON 08.10.2012. THE ASSESSEE SHALL TAKE NOTICE FROM TH IS ORDER ITSELF, AS NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JULY,2012. SD/- SD/- (H.L.KARWA) (T.R.SOOD) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 9 TH JULY,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH