Smt. Veena Rani Gupta, Ludhiana V. ACIT, Ludhiana

MA 81/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9937 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-02-2013
• Assessment Year: 1998-1999
• Appeal Filed On: 17-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.81 /CHD/2012 (IN ITA NO.1024/CHD/2010) (ASSESSMENT YEAR: 1998-99) SMT.VEENA RANI GUPTA, VS. THE A.C.I.T., B-XVII, BHARAT NAGAR, RANGE VI, LUDHIANA. LUDHIANA. PAN: ABEPG0082B (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI JASPAL SHARMA RESPONDENT BY : SHRI N.K.SAINI, DR DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 06.03.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 26.06.2012 IN ITA NO. 1024/CHD/2010 RELATING TO THE ASSESSMENT YEAR 1998-99 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS PLACED ON RECORD HER AFFIDAVIT. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFT ER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVE NTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE REC ALL THE ORDER OF THE TRIBUNAL DATED 26.06.2012 IN ITA NO. 1024/CHD/2010 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE 2 APPEAL IS FIXED ON 22.04.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PAR TIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MARCH, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 6 TH MARCH, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH