Preet Land Promoters and Developers Private Limited, Mohali V. DCIT, Mohali

MA 65/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1068 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-10-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 13-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO. 65/CHD/2013 IN ITA NO. 01/CHD/2013 ASSESSMENT YEAR: 2009-10 M/S PREET LAND PROMOTERS AND DEVELOPERS VS. THE DCIT, PRIVATE LTD., CIRCLE 6 (1), MOHALI MOHALI PAN NO. AADCP8893L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINEET KRISHAN RESPONDENT BY : SHRI J.S. NAGAR DATE OF HEARING : 11/10/2013 DATE OF PRONOUNCEMENT : 18/10/2013 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 01/CHD/2013, THROUGH W HICH APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN-LIMINE 2. BEFORE US LD. COUNSEL FOR THE ASSESSEE SUBMITTED TH AT ASSESSEE HAS INFORMED THE COUNSEL SHRI. V.P. GOEL ABOUT THE DATE OF HEARING HOWEVER, BECAUSE OF THE RUSH OF FILING OF RETURN THE DATE WA S NOT PROPERLY 2 COMMUNICATED BY THE STAFF OF SHRI. V.P. GOEL TO HIM . AN AFFIDAVIT OF SHRI. V.P. GOEL (C.A) HAS BEEN FILED. HE FURTHER SUBMITTE D THAT SINCE ASSESSEE HAS BEEN DEPRIVED OF THE OPPORTUNITY OF BEING HEARD THE CASE MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR OPPOSED THE SUBMISSION. 4. AFTER CONSIDERING RIVAL SUBMISSION WE ARE SATISFIED WITH THE REASON GIVEN FOR NON APPEARANCE. SINCE ASSESSEE HAS BEEN D EPRIVED OF THE OPPORTUNITY OF BEING HEARD. WE RECALL OUR ORDER IN ITA NO. 01/CHD/2013. THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 09/1 2/2013. ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE N OTICE WILL ISSUED. 5. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 /10/2 013 SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED :18 TH OCTOBER, 2013 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR