M/s Agriculture Produce Market Committee, Solan V. ACIT, Solan

MA 8/CHANDI/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7977 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-07-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 13-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS. 8 & 9/CHD/2011 (IN ITA NOS. 909 & 910/CHD/2010) ASSESSMENT YEARS: 2003-04 & 2005-06 M/S AGRICULTURE PRODUCE MARKET, V ACIT, CIRCLE, COMMITTEE, DHALLI SOLAN DISTT. SOLAN (HP) PAN NO. AAALM0643D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY VAIDYA RESPONDENT BY: SH. AKHILESH GUPTA, DR DATE OF HEARING : 04/05/2012 DATE OF PRONOUNCEMENT : 09.05.2012 ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAVE FILED THESE MISCELLANEOUS APPLIC ATIONS FOR RECALLING THE ORDER DATED 29.11.2010 IN ITA NOS. 90 9 & 910/CHD/2010 RELATING TO THE ASSESSMENT YEARS 2003-04 & 2005-06 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 29.11.2010 I N ITA NOS. 909 & 910/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH 2 LAW. THE HEARING OF THE APPEALS ARE FIXED ON 04 TH JUNE, 2012 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED W ITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF MAY, 2012. SD/- SD/- (T.R. SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 9 TH MAY, 2012 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH