Haryana State Cooperative Supply & Marketing Federation Ltd., Panchkula V. DCIT, Panchkula

MA 77/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9245 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-09-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 12-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: HARISH NAYYARR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 77/CHD/2012 IN ITA NO. 247/CHD/2011 ASSESSMENT YEAR: 2004-05 HARYANA STATE COOP.SUPPLY V DCIT,PANCHKULA CIRCLE, & MARKETING FED. LTD., PANCHKULA. PANCHKULA. PAN :AAAJH 0022R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH NAYYARR RESPONDENT BY : SHRI ASHOK KHANNA DATE OF HEARING : 28.09.2012 DATE OF PRONOUNCEMENT : 05.10.2012 ORDER PER MEHAR SINGH, AM THE ASSESSEE FILED THIS MISC.APPLICATION, ARISING O UT OF ITA NO.247/CHD/2011. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS DIS MISSED IN ITA NO. 247/CHD/2011 A.Y. 2004-05 VIDE ORDER DAT ED 05.03.2012 BY THE BENCH DUE TO NON-PROSECUTION AND NON- ATTENDANCE. THE ASSESSEE FILED MISC. APPLICATION O N 02.04.2012 AND STATED THAT DUE TO INADVERTENCE, THE DATE OF HEARING WAS NOTED AS 28.03.2012, INSTEAD OF 01.03.2 012 GIVEN BY THE BENCH. THE CONTENTS OF THE MA, FILED BY THE ASSESSEE ARE REPRODUCED HEREUNDER : 1. THAT APPELLANT, HARYANA STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, PANCHKULA IS A APEX COOPERATIVE INSTITUTE OF STATE GOVT. OF HARYANA. 2 2. THAT AN APPEAL TO CHALLENGE THE ORDERS OF C.I.T. (APPEALS), CHANDIGARH IN RESPECT OF ASSESSMENT YEAR 2004-05 WA S FILED BY THE APPELLANT BEFORE THIS HON'BLE BENCH. 3. THAT WRITTEN SUBMISSIONS IN THE APPEAL WERE FILE D ON 13.07.2011 AND 21.02.2012. 4. THAT THE CASE WAS PARTLY HEARD ON 27.12.2011 AND 23.02.2012 AND WAS THEREAFTER ADJOURNED TO 28.02.20 12 FOR FINAL ARGUMENTS AS IN THE OPINION OF THE HON'BLE BE NCH A MATTER SIMILAR TO THE MATTER OF THE APPELLANT WAS D ECIDED BY THE HON'BLE BENCH RECENTLY AND IT WAS VIEWED BY THE HON'BLE BENCH THAT THE DECISION OF THE SAME COULD BE APPLIE D TO THE CASE OF THE APPELLANT. 5. THAT ON THE DATE FIXED FOR HEARING I.E. 28.02.20 12, THE COUNSEL OF THE APPELLANT APPEARED BEFORE THE HON'BL E BENCH AND THE MATTER WAS ADJOURNED TO 1.03.2012 FOR HEARI NG. HOWEVER, COUNSEL OF THE APPELLANT INADVERTENTLY NOT ED THE DATE AS 28.03.2012. 6. THAT ON ACCOUNT OF INADVERTENT BONAFIDE MISTAK E IN MAKING NOTE OF DATE FIXED BY HON'BLE BENCH, THE COUNSEL OF THE APPELLANT COULD NOT PRESENT ON THE D ATE FIXED FOR HEARING I.E 1.03.2012. 7. THAT THE DISMISSAL OF THE APPEAL IN THE GIVEN CIRCUMSTANCES MAY KINDLY BE WITHDRAWN AS THE APPELL ANT IS A PUBLIC SECTOR UNDERTAKING AND THE CASE MAY BE RECAL LED FOR ITS ARGUMENTS ON MERITS. 3. IN VIEW OF THE REASONS STATED BY THE APPELLANT, IT IS EVIDENT THAT IT IS A BONAFIDE, INADVERTENT AND HUMA N MISTAKE. ACCORDINGLY, THE IMPUGNED ORDER DATED 05.03.2012 IS RECALLED AND THE MISC. APPLICATION, FILED BY THE ASSESSEE IS ALLOWED. REGISTRY IS DIRECTED TO FIX THE CASE ON 01.11.2012. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH OCT.,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 5 TH OCT.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH