Dhandra Colonizers & Builders Pvt. Ltd., Ludhiana V. DCIT, Ludhiana

MA 87/CHANDI/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0791 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-08-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 29-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO 87 /CHD/2012 IN ITA NO. 594/CHD/2011 ASSESSMENT YEAR: 2006-07 M/S DHANDRA COLONIZERS VS THE DY. COMMISSIONER OF INCOME TAX, & BUILDRS PVT. LTD., CIRCLE VII, LUDHIANA. LUDHIANA. PAN: AACCD2811K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ANIL KHANNA RESPONDENT BY : SHRI AKHILESH GUPTA, DATE OF HEARING : 30.08.2013 DATE OF PRONOUNCEMENT : 06.09.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 27.04.2013 IN ITA NO.594/ CHD/2011 RELATING TO THE ASSESSMENT YEAR 2006-07 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 APPLICANT 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 27.04.2012 IN ITA N O.594/CHD/2011 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE 2 HEARING OF THE APPEAL IS FIXED ON 15.10.2013 FOR TH E PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT O F THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPTEMBER, 2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH SEPTEMBER, 2013 POONAM COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH