M/s Hillcrest Foods, Solan V. ITO, Parwanoo

MA 77/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3746 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGHDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.77/CHD/2015 IN ITA NO. 957/CHD/2014 ( ASSESSMENT YEAR 2010-11) M/S HILLCREST FOODS, VS THE ITO, PLOT NO. 12 A, PARWANOO. SECTOR 3,PARWANOO, SOLAN. PAN : AAEFH2773F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJIV SAHAI RESPONDENT BY : SHRI MANJIT SINGH,DR DATE OF HEARING : 18.12.2015 DATE OF PRONOUNCEMENT : 18.12.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER DATED 05.05.2015. 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THOUGH THE APPEAL WAS ADJOURNED FOR 05.05.2015 BUT ERRONEOUSLY, HE NOTED THE DATE OF HEARING AS 06.05. 2015. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE 2 FROM APPEARING ON THE DATE OF HEARING. FURTHER, TH E APPEAL OF ASSESSEE HAS NOT BEEN DECIDED ON MERITS, THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE AS SESSEE TO ARGUE THE APPEAL ON MERITS. 4. THE ORDER DATED 05.05.2015 IS RECALLED AND APPEA L OF THE ASSESSEE BE FIXED FOR FINAL HEARING ON 18.02.20 16 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO TH E ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH DECEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD