M/s Chandigarh Bottling Co., Chandigarh V. ACIT, Chandigarh

MA 88/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5187 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 07-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: K P BAJAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.88/CHD/2016 IN ITA NO. 605/CHD/2011 ( ASSESSMENT YEAR 2006-07) & MA NO. 89/CHD/2016 IN ITA 1059/CHD/2013 ASSESSMENT YEAR: 2006-07 M/S CHANDIGARH BOTTLING CO., VS THE ACIT, 177F, INDUSTRIAL AREA, CIRCLE 2(1), CHANDIGARH. CHANDIGARH. PAN: AADDFC1839Q (APPELLANT) (RESPONDEN T) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 06.01.2017 DATE OF PRONOUNCEMENT : 06.01.2017 O R D E R PER BHAVNESH SAINI,JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIES. 2. THE APPEALS OF THE ASSESSEE IN ITA 605/2011 AND 1059/2013 FOR ASSESSMENT YEARS 2006-07 WERE DISMISS ED IN DEFAULT. 3. THE ASSESSEE CONTENDED THAT BOTH THE APPEALS WER E FIXED ON 04.08.2016 AND ON THAT DATE, APPEALS WERE 2 ADJOURNED TO 22.09.2016 BUT BY MISTAKE THE WRONG DA TE OF HEARING AS 27.09.2016 WAS NOTED. HE HAS FILED H IS PERSONAL AFFIDAVIT AND COPY OF THE DIARY IN SUPPORT OF THE AVERMENT. 4. CONSIDERING APPLICATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HEARING. FURTHER, APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON ME RITS. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEALS ON MERIT. IN THIS VI EW OF THE MATTER, WE RECALL OUR EARLIER ORDER DATED 22.09 .2016 AND RE-FIX BOTH THE APPEALS OF THE ASSESSEE FOR HEA RING ON MERITS. THE MISCELLANEOUS APPLICATIONS ARE ALLOWED . OFFICE IS DIRECTED TO FIX BOTH THE APPEALS FOR HEAR ING ON MERITS ON 27.03.2017 FOR WHICH DATE, NO SEPARATE NO TICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JANUARY,2017. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD