M/s Tread Care, Bilaspur v. ITO, Bilaspur

MA 179/CHANDI/2008 | 2000-2001
Pronouncement Date: 11-02-2011 | Result: Allowed

Appeal Details

RSA Number 17921524 RSA 2008
Bench Chandigarh
Appeal Number MA 179/CHANDI/2008
Duration Of Justice 2 year(s) 6 month(s) 7 day(s)
Appellant M/s Tread Care, Bilaspur
Respondent ITO, Bilaspur
Appeal Type Miscellaneous Application
Pronouncement Date 11-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 11-02-2011
Assessment Year 2000-2001
Appeal Filed On 04-08-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER M.A. NOS. 179 & 180/CHD/2008 (IN ITA NOS. 728 & 729/CHD/2004) ASSESSMENT YEARS: 2000-01 & 2001-02 M/S TREADCARE VS. THE ITO WARD BARMANA BUILASPUR (H.P.) DISTT. BILASPUR (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY: SMT.JAISHREE SHARMA ORDER PER SUSHMA CHOWLA JM THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLICA TIONS FOR RECALLING THE ORDER DATED 12.2.2007 IN ITA NOS. 72 8 & 729/CHD/2008 RELATING TO THE ASSESSMENT YEARS 2000-01 & 2001-02 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE APPLICANT SUBMITTED THAT THAT HE HAD NOT RECEIVED THE NOTICE OF HEARING AND THUS WAS PREVENT ED BY A REASONABLE CAUSE. ON GOING THROUGH THE DETAILED REASONS STAT ED IN THE PETITION 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 APPE AL. THEREFORE WE RECALL THE ORDER OF THE TRIBUNAL DATED 12.2.2007 I N ITA NOS. 728 & 2 729/CHD/2008 RELATING TO THE ASSESSMENT YEARS 2000- 01 & 2001-02 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 16.3.2010 FOR THE PURPOS E FOR WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PAR TIES. 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS FI LED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11TH DAY OF FEBRUARY 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH FEBRUARY 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3