H.M. Steels Ltd., Sangrur V. JCIT, Sangrur

MA 80/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9248 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-10-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 26-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: N K GARG

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. 80/CHD/2012 IN ITA NO.643/CHD/2011 ASSESSMENT YEAR: 2007-08 H.M.STEELS LTD., V JCIT, SANGRUR RANGE, SANGRUR ROAD, SANGRUR. DIRBA, SANGRUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K.GARG RESPONDENT BY : SHRI ASHOK KHANNA DATE OF HEARING : 12.10.2012 DATE OF PRONOUNCEMENT : 15.10.2012 ORDER PER MEHAR SINGH, AM THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER DATED 08.06.2012 PASSED BY THE BENCH IN ITA NO. 643/CHD/2 011. 2. IN THE COURSE OF MISCELLANEOUS APPLICATION PROCE EDINGS, LD. 'AR' CONTENDED THAT THE NOTICE, FIXING THE DATE OF HEARING OF THE APPEAL ON 6.6.2012 WAS NOT RECEIVED BY HIM A ND IT APPEARS THAT THE SAID NOTICE WAS DISPATCHED TO WRON G ADDRESS AND STATED THAT THE CORRECT ADDRESS HAS BEEN MENTIO NED IN THE APPEAL FILED BY THE APPELLANT. THE APPELLANT HA S FILED AFFIDAVIT DATED 25.07.2012, EXPLAINING THE REASONS FOR NON- APPEARANCE OF THE APPELLANT BEFORE THE BENCH. THE CONTENTS OF THE AFFIDAVIT ARE REPRODUCED HEREUNDER : I ASHOK KUMAR SINGLA, DIRECTOR OF H.M.STEEL LTD., AGED 46 YEARS RESIDENT OF PANCHKULA, DO HEREBY DECLARE O N SOLEMN AFFIRMATION AS UNDER : 2 1. THAT COMPANY HAS RECEIVED ON 27 TH JUNE,2012 THE COPY OF ORDER DISMISSING OUR APPEAL DUE TO NON ATTENDANCE ON 6 TH JUNE,2012. 2. THAT THE AFORESAID APPEAL WAS FIXED FOR HEARING ON 21 ST MARCH,2012, HOWEVER THE BENCH DID NOT FUNCTION ON 21 ST MARCH 2012 AND CASE WAS TO BE RE- FIXED. 3. THAT SINCE NOTICE OF HEARING FOR 6 TH JUNE,2012 WAS NOT RECEIVED BY THE COMPANY SO WE COULD NOT INFORM OUR COUNSEL SHRI N.K.GARG, ADVOCATE REGARDING THE DATE OF HEARING AS ON 6 TH JUNE,2012. 4. THAT THE FACTS STATED ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF.. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, FACTS OF TH E CASE AND THE RELEVANT RECORDS. IN VIEW OF THE REASONS GI VEN BY THE APPELLANT, MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE IS ALLOWED AND THE ORDER DATED 08.06.2012 IN ITA NO. 643/CHD/2011, PASSED BY THE BENCH IS RECALLED. REG ISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE ON 17.12 .2012. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH OCT.,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15 TH OCT.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.