Chaupal Plywood, Yamunanagar V. ITO, Yamunanagar

MA 89/CHANDI/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0450 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-06-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 19-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: D K GOYAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO. 89/CHD/2012 IN ITA NO. 699/CHD/2011 ASSESSMENT YEAR: 2005-06 M/S CHAUPAL PLYWOOD, VS. THE ITO YAMUNA NAGAR WARD-3, YAMUNA NAGAR, PAN NO. AAEFC-0137C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K. GOYAL RESPONDENT BY : SHRI N.K. SAINI DATE OF HEARING : 07/06/2013 DATE OF PRONOUNCEMENT : 12/06/2013 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 699/CHD/2011, THROUGH WHICH ASSESSEES APPEAL WAS DISMISSED INLIMINE. 2. BEFORE US THE LEARNED COUNSEL OF THE ASSESSEE SU BMITTED THAT ASSESSEE HAD APPOINTED SHRI. DASHRATH AGGARWAL, ADVOCATE AS ITS COUNSEL AND HANDED OVER THE NOTICE TO HIM. HOWEVER THE SAID COUNSEL DI D NOT ATTEND THE PROCEEDINGS. ASSESSEE CAME TO KNOW ABOUT THIS FACT WHEN ASSESSEE RECEIVED THE ORDER. IN THE MEANTIME THE ASSESSEE FIRM HAS ALSO APPOINTE D FRESH COUNSEL. SINCE OPPORTUNITY OF BEING HEARD HAS BEEN DENIED TO THE A SSESSEE WITHOUT FAULT ON THE PART OF ASSESSEE, THE ORDER OF TRIBUNAL MAY BE RECALLED. ON THE OTHER HAND LEARNED DR SUPPORTED THE ORDER OF TRIBUNAL. 3. AFTER CONSIDERING THE RIVAL SUBMISSION, WE ARE SATI SFIED THAT ASSESSEE HAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE T RIBUNAL. IN ANY CASE OPPORTUNITY OF BEING HEARD HAS BEEN DENIED. THEREFO RE WE RECALL OUR ORDER UNDER ITA NO. 699/CHD/2011 4. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF APPE AL ON 05/08/2013. THE ASSESSES SHALL TAKE NOTICE FROM THIS ORDER ITSE LF AS NO SEPARATE NOTICE WILL BE ISSUED. 5- IN THE RESULT, MISC. APPLICATION IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12/06/2 013) SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 12 TH JUNE, 2013 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR ITAT, CHANDIGARH