Sub Registrar, Jind V. DIT (CIB), Chandigarh

MA 95/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9800 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-12-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 15-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: S K MUKHI; VED PARKASH

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 MA NO. 93 TO 97/CHD/2012 IN ITA NO.1023 TO 1027/CHD/2011 A.Y. 2005-06 TO 2009-10 THE SUB REGISTRAR, V DIT (CIB), UCHANA, JIND. CHANDIGARH. (APPLICANT) (RESPONDENT) APPLICANT BY : S/SHRI S.K.MUKHI & VED PARKASH RESPONDENT BY : SHRI N.K.SAINI DATE OF HEARING : 18.01.2013 DATE OF PRONOUNCEMENT : 28.01.2013 ORDER MS.SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLIC ATIONS FOR RECALLING THE ORDER DATED 31.07.2012 IN ITA NOS . 1023 TO 1027/CHD/2011 RELATING TO THE ASSESSMENT YEARS 2005 -06 TO 2009-10 WHICH WERE DISMISSED, AS THE ASSESSEE HAD F AILED TO REMOVE THE DEFECTS IN THE MEMO OF APPEAL FILED. TH E PRESENT MAS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF B Y THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE C ONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL. THEREFORE, WE RECAL L THE ORDER OF THE TRIBUNAL DATED 31.07.2012 AND RESTORE THE APPEA L FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF TH E APPEAL IS 2 FIXED ON 06.03.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JANUARY,2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH JAN.,2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.