Agriculture Produce Market Committee, Kangra V. ITO, Dharamashala

MA 70/CHANDI/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4422 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 27-11-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 31-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: SUNIL SEHGAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NOS.70 TO 75/CHD/2015 IN ITA NOS.1175 TO 1180/CHD/2010 ( A.YS : 2002-03 TO 2007-08) & MA NO. 76/CHD/2015 IN ITA 1181/CHD/2010 (U/S 12AA OF THE ACT) AGRICULTURE PRODUCE MARKET, VS THE ITO, COMMITTEE, KANGRA. DHARAMSHALA. PAN: AACTA4554B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUNIL SEHGAL RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 24.06.2016 DATE OF PRONOUNCEMENT : 24.06.2016 O R D E R PER BHAVNESH SAINI,JM ALL THE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY ASSESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 08.06.2015 WHEREBY ALL THE APPEALS OF THE ASSESSEE HAVE BEEN WAS DISMISSED IN LIMINE EX-PARTE. 2. THE ASSESSEE HAS FILED ALL THE REVISED MISCELLAN EOUS APPLICATIONS. IT IS EXPLAINED IN THE MISCELLANEOUS APPLICATIONS THAT ON THE DATE OF HEARING FIXED ON 08.06.2015, COUNSEL FOR THE ASSESSEE WAS NOT WELL A ND SUFFERED FROM TYPHOID, HIGH FEVER AND EYE PROBLEM. LD. 2 COUNSEL FOR THE ASSESSEE MOVED APPLICATION FOR ADJOURNMENT WHICH DID NOT REACH THE OFFICE OF THE T RIBUNAL ON TIME. 3. AFTER HEARING RIVAL CONTENTIONS, WE ARE SATISFIE D THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APP EARING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. THE RE CORD REVEALED THAT APPLICATION OF LD. COUNSEL FOR THE AS SESSEE REACHED LATER ON AFTER PRONOUNCEMENT OF THE ORDER O N 08.06.2015. THUS, ASSESSEE HAS BEEN ABLE TO EXPLAI N SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HE ARING. THE APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED O N MERIT. 4. IN VIEW OF THE ABOVE, WE RECALL THE EARLIER ORDE R DATED 08.06.2015 AND RESTORE ALL THE APPEALS OF THE ASSES SEE. MISCELLANEOUS APPLICATIONS ARE ALLOWED. OFFIC8E IS DIRECTED TO FIX ALL THE APPEALS FOR HEARING ON MERI TS ON 16.08.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH JUNE,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD