Punjab State Electricity Board, Patiala V. DWCT, Patiala

MA 8/CHANDI/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4899 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-09-2010
• Assessment Year: 1993-1994
• Appeal Filed On: 08-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K P BAJAJ
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 8/CHD/2010 (IN WTA NO. 5/CHD/2009) ASSESSMENT YEAR : 1993-94 M/S PUNJAB STATE ELECTRICITY BOARD, VS. THE DCWT, PATIALA CIRCLE, PATIALA. PAN NO. AABCP7651E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY: SMT. SARITA KUMARI ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 24.4.2009 IN WTA NO . 5/CHD/2009 WHICH WAS DISMISSED EX-PARTE. 2. THE LEARNED AR FOR THE APPLICANT SUBMITTED THAT THE NOTICE OF HEARING FOR 24.4.2009 WAS NOT RECEIVED IN THE OFFIC E AND HENCE HE WAS PREVENTED BY A REASONABLE CAUSE FROM NON APPEARANCE ON THE DATE OF HEARING. ON GOING THROUGH THE DETAILED REASONS STAT ED IN THE MISCELLANEOUS PETITION ALONGWITH AFFIDAVIT FURNISH ED AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICA NT WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEALS. THEREF ORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 24.4. 2009 IN WTA 5/CHD/2009 2 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORD ANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 3.11.2010 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF SEPTEMBER, 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD SEPTEMBER, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR