Inscol Healthcarelimited, Chandigarh vs Assessee
- CitationI TA No. 1244/CHD/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an order dismissing an appeal in limine where the assessee had reasonable cause for non-appearance before it and the dismissal was made without affording the assessee an opportunity of hearing; recall is granted in the interest of justice, and the appeal is restored to be heard on a fixed date.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s I nscol Healthcare Limited Vs. The ACI T, SCO 18-19, Sector 34 A Circle 4(1) Chandigarh Chandigarh
PAN No. AAACI 3572N
(Appellant) (Respondent)
Appellant By : Shri Ajay Jain Respondent By : Shri S.K. Mittal
Date of hearing : 20/02/2015 Date of Pronouncement : 20/02/2015
ORDER
PER T.R.SOOD, A.M.
Through this Misc. Application assessee has sought recalling of the order of Tribunal in I TA No. 1244/CHD/2012 through which appeal has been dismissed in lemine.
2. Ld. Counsel for the assessee referred to the Misc. Application and pointed out that on the date of hearing few cases is fixed in 'A' Bench and this case was fixed in 'B' Bench. After partial hearing the cases were adjourned in 'A' Bench and because of some confusion Counsel of the assessee was under impression that case of 'B' Bench has also been adjourned. Since appeal has been dismissed in lemine without providing opportunity of hearing, therefore he made a prayer for recalling of the order of Tribunal.
3. On the other hand Ld. DR strongly supported the order of Tribunal.
4. After considering the rival submissions carefully we are satisfied that assessee had reasonable cause for not making appearance before the Tribunal. Further appeal has been dismissed in lemine therefore, in the interest of justice we recall the order of Tribunal in ITA No. 1244/CHD/2012.
5. Registry is directed to fix the hearing of appeal on 18/05/2015 and assessee shall take notice from this order itself as no separate notice would be issued.
6. In the result Misc. Application is allowed.
Order Pronounced in the Open Court on this 20/02/2015
Sd/- Sd/-
(BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 20/02/2015 AG
Copy to: The Appellant, The Respondent, The CIT, The CIT(A), The DR
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free