Vardhman Chemtech Limited, Chandigarh V. Addl. CIT, Chandigarh

MA 8/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2607 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 27-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 08/CHD/2014 IN ITA NO. 1230/CHD/2012 ASSESSMENT YEAR: 2009-10 VARDHMAN CHEMTECH LTD. VS. THE ADDL.CIT, SCO 350-352, SEC-34 A RANGE- I , CHANDIGARH CHANDIGARH PAN NO. AABCV3290P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL BATRA RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 12/12/2014 DATE OF PRONOUNCEMENT : 12/12/2014 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 1230/ CHD/2012, THROUGH WHICH APPEAL OF THE ASSESSEE HAS BEEN DISMI SSED IN- LIMINE. 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND SUBMITTED THAT THOUGH IT IS STATED THAT NOTICE HAS BEEN DISPATCHED THROUGH REGISTERED POST BUT ASSESSEE NEVER RECEIVED NOTICE. SINCE ASSESSEE S APPEAL HAVE BEEN DISMISSED IN LIMINE WITHOUT GIVING ANY OPPORTUNITY THEREFORE, THE ORDER OF THE TRIBUNA L MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSION WE ARE SATIS FIED THAT ASSESSEE HAD SUFFICIENT REASON FOR NOT ATTENDI NG PROCEEDING BEFORE THE TRIBUNAL. SINCE APPEAL OF THE ASSESSEE HAVE BEEN DISMISSED IN LIMINE WITHOUT GIVI NG ANY OPPORTUNITY, WE RECALL OUR ORDER IN ITA NO. 1230/CHD/2012. 5. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF THIS APPEAL ON 25/02/2015. THE ASSESSEE SHOULD TAKE NOT ICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12/12/20 14 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12/12/2014 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR