Milkhi Ram, Contractor, Kurukshetra V. ITO, Kaithal

MA 71/CHANDI/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1363 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MISC. APPLICATION NO. 71/CHD/2013 IN ITA NO. 214/CHD/2012 ASSESSMENT YEAR : 2008-09 MILKHI RAM CONTRACTOR VS. I.T.O. WARD 3 KURUKSHETRA KAITHAL (APPELLANT) (RESPONDENT) APPELLANT BY SHRI GIR ISH ANEJA RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 3.1.2014 DATE OF PRONOUNCEMENT 3.1.2014 O R D E R PER T.R.SOOD, A.M THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SO UGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO. 2 14/CHD/2012 THROUGH WHICH THE ASSESSEES APPEAL HAS BEEN DISMIS SED IN LIMINE FOR NON APPEARANCE. 2 THE LD. COUNSEL OF THE ASSESSEE REFERRED TO THE M ISC. APPLICATION AND POINTED OUT THAT ON THE DATE OF HEA RING OF THE APPEAL HE WAS ABROAD AND HAS TAKEN STEPS TO INSTRUC TING THE STAFF TO SEEK ADJOURNMENT ON THAT DATE. BY MISCOMM UNICATION IT SEEMS THAT THE FAX FOR ADJOURNMENT WAS NOT RECEIVED ON THE DATE OF HEARING. SINCE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE WITHOUT AFFORDING AN OPPORTUNITY TO THE A SSESSEE, THE ORDER MAYBE RECALLED. 3 ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SU PPORTED THE ORDER OF THE TRIBUNAL. 2 4 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SA TISFIED WITH THE REASONS GIVEN FOR NON-APPEARANCE. THEREFO RE, WE RECALL OUR ORDER IN ITA NO. 214/CHD/2012. THE REGI STRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 20.2.2014 AND THE ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF W HICH WAS PRONOUNCED IN THE COURT AND NO SEPARATE NOTICE WOUL D BE ISSUED. 5 IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3.1.2014 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 3.1.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR