M/s Mittal Poultry Farm, Panchkula v. ACIT, Chandigarh

MA 13/CHANDI/2017 | 2009-2010
Pronouncement Date: 10-11-2017 | Result: Allowed

Appeal Details

RSA Number 1321524 RSA 2017
Assessee PAN ACBPM4280H
Bench Chandigarh
Appeal Number MA 13/CHANDI/2017
Duration Of Justice 10 month(s) 3 day(s)
Appellant M/s Mittal Poultry Farm, Panchkula
Respondent ACIT, Chandigarh
Appeal Type Miscellaneous Application
Pronouncement Date 10-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted A
Tribunal Order Date 10-11-2017
Assessment Year 2009-2010
Appeal Filed On 06-01-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI SANJAY GARG JUDICIAL MEMBER & DR. B.R.R. KUMAR ACCOUNTANT MEMBER M.A. NO.11/CHD/2017 (IN ITA NO. 236/CHD/2014) ASSESSMENT YEAR: 2008-09 SH. MUKESH MITTAL VS. THE ACIT CENTRAL CIRCLE-I I PANCHKULA CHANDIGARH PAN NO. ACBPM4280H M.A. NO.12/CHD/2017 (IN ITA NO. 237/CHD/2014) ASSESSMENT YEAR: 2009-10 SH. MUKESH MITTAL VS. THE ACIT CENTRAL CIRCLE-I I PANCHKULA CHANDIGARH PAN NO. ACBPM4280H & M.A. NO.13/CHD/2017 (IN ITA NO. 239/CHD/2014) ASSESSMENT YEAR: 2009-10 M/S MITTAL POULTRY FARM VS. THE ACIT CENTRAL CIR CLE-II PANCHKULA CHANDIGARH PAN NO. AADFM8031E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SACHIN JAIN RESPONDENT BY : SMT. CHANDERKANTA DATE OF HEARING : 18.08.2017 DATE OF PRONOUNCEMENT : 10.11.2017 ORDER 2 PER SANJAY GARG JUDICIAL MEMBER: THE PRESENT MISC. APPLICATIONS (RECEIVED IN TRIBUNA L ON 6.1.2017) HAVE BEEN MOVED BY THE APPLICANTS PLEADING THEREIN FOR RECALLING THE COMMON ORDER DATED 18.11.2015 OF THE TRIBUNAL PASSE D IN ABOVE CAPTIONED APPEALS WHICH WERE DISMISSED EX-PARTE FOR WANT OF P ROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT H E WAS PREVENTED BY A REASONABLE CAUSE AS MENTIONED IN THE MISC. PETITION S AND COULD NOT APPEAR ON THE DATE OF HEARING AS DISPUTE BETWEEN THE ASSES SEE AND THE COUNSEL WAS GOING ON BECAUSE OF WHICH NEITHER THE COUNSEL HIMS ELF APPEARED NOR INFORMED THE DATE OF HEARING TO THE ASSESSEE. ONG OING THROUGH THE DETAILED REASONS STATED IN THE PETITIONS ALONGWITH AFFIDAVITS FURNISHED 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 APPEAL. THEREFORE WE RECALL THE ORDER OF THE TRIBUNAL DATED 18.11.2015 IN THE ABOVE CAPTIONED APPEALS AND RESTORE THE APPEALS TO THEIR ORIGINAL POSITION TO B E HEARD A FRESH. THE HEARING OF THE APPEAL BE FIXED IN REGULAR COURSE FO R THE PURPOSE OF WHICH A FORMAL NOTICE BE ISSUED TO THE PARTIES IN TIME. 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.11.2017 SD/- SD/- (DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10 TH NOVEMBER 2017 RKK 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR