M/s Sovereign Exports, Ludhiana v. ACIT,, Ludhiana

MA 41/CHANDI/2013 | 2001-2002
Pronouncement Date: 26-07-2013 | Result: Allowed

Appeal Details

RSA Number 4121524 RSA 2013
Bench Chandigarh
Appeal Number MA 41/CHANDI/2013
Duration Of Justice 5 month(s) 15 day(s)
Appellant M/s Sovereign Exports, Ludhiana
Respondent ACIT,, Ludhiana
Appeal Type Miscellaneous Application
Pronouncement Date 26-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 26-07-2013
Assessment Year 2001-2002
Appeal Filed On 11-02-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R. SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA JUDICIAL MEMBER M.A. NO.41 /CHD/2013 (IN ITA NO.507/CHD/2010) (ASSESSMENT YEAR: 2002-03) M/S SOVEREIGN EXPORTS VS. THE A.C.I.T. LUDHIANA. CIRCLE V CHANDIGARH. PAN: AAJF 6585 P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ASHOK GOYAL RESPONDENT BY : SHRI AKHILESH GUPTA DR DATE OF HEARING : 26.07.2013 DATE OF PRONOUNCEMENT : 26.07.2013 O R D E R PER SUSHMA CHOWLA JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 31.05.2010 IN ITA NO.507/ CHANDI/2010 RELATING TO THE ASSESSMENT YEAR 2002-03 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES WE ARE CONVINCED THAT THE APPLICANT 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 31.05.2010 IN ITA N O.507/CHANDI/2010 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE 2 HEARING OF THE APPEAL IS FIXED ON 29.07.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT O F THE PARTIES. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF JULY 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH JULY 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR ITAT CHANDIGARH