Punjab State Electricity Board,, Patiala v. DWCT,, Patiala

MA 8/CHANDI/2010 | 1993-1994
Pronouncement Date: 03-09-2010 | Result: Allowed

Appeal Details

RSA Number 821524 RSA 2010
Assessee PAN AABCP7651E
Bench Chandigarh
Appeal Number MA 8/CHANDI/2010
Duration Of Justice 1 year(s) 25 day(s)
Appellant Punjab State Electricity Board,, Patiala
Respondent DWCT,, Patiala
Appeal Type Miscellaneous Application
Pronouncement Date 03-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 03-09-2010
Date Of Final Hearing 03-09-2010
Next Hearing Date 03-09-2010
Assessment Year 1993-1994
Appeal Filed On 08-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI G.S.PANNU ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER M.A. NO. 8/CHD/2010 (IN WTA NO. 5/CHD/2009) ASSESSMENT YEAR : 1993-94 M/S PUNJAB STATE ELECTRICITY BOARD VS. THE DCWT PATIALA CIRCLE PATIALA. PAN NO. AABCP7651E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY: SMT. SARITA KUMARI ORDER PER SUSHMA CHOWLA JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 24.4.2009 IN WTA NO . 5/CHD/2009 WHICH WAS DISMISSED EX-PARTE. 2. THE LEARNED AR FOR THE APPLICANT SUBMITTED THAT THE NOTICE OF HEARING FOR 24.4.2009 WAS NOT RECEIVED IN THE OFFIC E AND HENCE HE WAS PREVENTED BY A REASONABLE CAUSE FROM NON APPEARANCE ON THE DATE OF HEARING. ON GOING THROUGH THE DETAILED REASONS STAT ED IN THE MISCELLANEOUS PETITION ALONGWITH AFFIDAVIT FURNISH ED AND AFTER HEARING BOTH THE SIDES WE ARE CONVINCED THAT THE APPLICA NT WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEALS. THEREF ORE WE RECALL THE ORDER OF THE TRIBUNAL DATED 24.4. 2009 IN WTA 5/CHD/2009 2 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORD ANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 3.11.2010 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 PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF SEPTEMBER 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD SEPTEMBER 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR