Rajinder Kumar, Nabha V. ITO, Nabha

MA 66/CHANDI/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7465 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-01-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 02-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K GOYAL

Judgement Text

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.66 /CHD/2011 (IN ITA NO.20/CHD/2011) (ASSESSMENT YEAR: 2006-07) RAJINDER KUMAR, VS. THE INCOME TAX OFFICER, S/O SH.KANT KUMAR, NABHA. PANDUSAR MOHALLA, NABHA. PAN NO. ABAPK2967R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K.GOYAL RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 13.01.2012 DATE OF PRONOUNCEMENT : 20.01.2012 ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 21.6.2011 IN ITA NO. 20/CHD/2011 RE LATING TO THE ASSESSMENT YEAR 2006-07 WHICH WAS DISMISSED EX-PART E 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 ASSESSEE 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 21.6.2011 IN ITA NO. 20/CHD/2011 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORD ANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 13.3.2012 FOR THE PURPOSE OF 2 WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CON SENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF JANUARY, 2012. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH JANUARY, 2012 RATI COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH