M/s Satguru Agro Industries, Ropar v. Addl. CIT, Chandigarh

MA 34/CHANDI/2010 | 2005-2006
Pronouncement Date: 15-10-2010 | Result: Allowed

Appeal Details

RSA Number 3421524 RSA 2010
Assessee PAN AAZFS8647L
Bench Chandigarh
Appeal Number MA 34/CHANDI/2010
Duration Of Justice 5 month(s) 24 day(s)
Appellant M/s Satguru Agro Industries, Ropar
Respondent Addl. CIT, Chandigarh
Appeal Type Miscellaneous Application
Pronouncement Date 15-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 15-10-2010
Assessment Year 2005-2006
Appeal Filed On 21-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI G.S.PANNU ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER M.A. NO. 34/CHD/2009 (IN ITA NO. 439/CHD/2009) ASSESSMENT YEAR : 2006-07 M/S SATGURU AGRO INDUSTRIES VS. ADDL CIT RANGE VI ROPAR CHANDIGARH PAN NO. AAZFS8647L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMITOZ SINGH RESPONDENT BY: SHRI N.K. SAINI ORDER PER SUSHMA CHOWLA JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 16.6.2009 IN ITA NO . 439/CHD/2009 WHICH WAS DISMISSED EX-PARTE. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT THOUGH THE NOTICE INTIMATING THE DATE FIXED FOR HEARING OF THE CASE W AS RECEIVED IN HIS OFFICE BUT DUE TO HIS NON AVAILABILITY IN THE CITY THE NOTICE DID NOT CAME TO HIS KNOWLEDGE AND AS A RESULT THEREOF HE COULD N OT INTIMATE THE SAME TO HIS COUNSEL IN TIME AND THUS NOBODY COULD APPEARED ON THE DATE OF HEARING. IT IS SUBMITTED IN THE MISCELLANEOUS PETITION THAT THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE AS MENTIONED IN THE MISCELLANEOUS PETITION AND COULD NOT APPEAR ON THE DATE OF HEARIN G. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND THE AFFIDAVIT OF THE LEARNED 2 AR FOR THE ASSESSEE FURNISHED AND AFTER HEARING BO TH THE SIDES WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFF ICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEALS. THEREFORE WE RECALL THE ORDER OF THE TRIBUNAL DATED 16.6.2009 IN 439/CHD/2009 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEA RING OF THE APPEAL IS FIXED ON 21.12.2010 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER ALREADY PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF OCTOBER 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15 TH OCTOBER 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR