Barnala Improvement Trust, Barnala V. CIT, Patiala

MA 83/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9314 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-11-2012
• Assessment Year: misc
• Appeal Filed On: 24-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARDEEP GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.83 /CHD/2012 (IN ITA NO.387/CHD/2012) ( UNDER SECTION 12AA) BARNALA IMPROVEMENT TRUST, VS. THE C.I.T., BARNALA. PATIALA. PAN: AABTB1345E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARDEEP GOEL RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 09.11.2012 DATE OF PRONOUNCEMENT : 22.11.2012 O R D E R PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 23.7.2012 IN ITA NO. 387/ CHD/2012, 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 23.7.2012 IN ITA NO. 387/CHD/2012 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 11.12.2012 FOR THE 2 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 ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF NOVEMBER, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 22 ND NOVEMBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH