Northern Trailor Service, Ludhiana V. ITO, I(2), Ludhiana

MA 69/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9256 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-09-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 30-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: ANOOP KUMAR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO. 69/CHD/2012 (IN ITA NO. 396/CHD/2010) ASSESSMENT YEAR: 2006-07 M/S NORTHERN TRAILER SERVICES V THE ITO, LUDHIANA. C/O M/S ANUP KUMAR JAIN & CO. CA WARD 1(2), 53C-UDHAM SINGH NAGAR, LUDHIANA. LUDHIANA. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI ANOOP KUMAR JAIN RESPONDENT BY: SHRI N.K. SAINI DATE OF HEARING: 14.09.2012 DATE OF PRONOUNCEMENT: 04.10.2012 O R D E R PER SUSHMA CHOWLA, JM THE PRESENT MISCELLANEOUS APPLICATION IS MOVED BY T HE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 13 .5.2010 IN ITA NO. 396/CHD/2010 RELATING TO THE ASSESSMENT YEAR 2006-0 7. 2. THE APPEAL OF THE APPLICANT WAS DISMISSED AS THE APPLICANT HAD FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE APPOINT ED DATE OF HEARING. THE ASSESSEE HAD GIVEN THE FOLLOWING REASONS FOR NO N-APPEARANCE BEFORE THE TRIBUNAL: THE FACT ARE THAT THE APPELLANT HAD LEFT THE BUSIN ESS AND THE PREMISES SINCE LONG. HOWEVER, BY AN OVERSI GHT OF THE COUNSEL THE NEW ADDRESS WAS NOT COMMUNICATED TO THE HON'BLE TRIBUNAL. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS 2 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 13.5.2010 IN ITA NO. 396/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 1.11.2012 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED W ITH THE CONSENT OF THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF OCTOBER, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 4 TH OCTOBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH