Quarkcity India Private Limited, ... vs Assessee
- CitationI TA No. 275/CHD/2013
Ratio decidendi
The rule this decision rests on
Where a Tribunal has dismissed an appeal in limine after the assessee failed to appear on a date that had been mis-noted, and the assessee shows reasonable cause for its non-appearance, the Tribunal may recall its dismissal order in the interest of justice and restore the appeal for hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s Quarkcity I ndia Private Limited Vs. The Addl. CI T, A-40 A, I ndustrial Area, Range VI , Mohali Mohali
PAN No. AAACQ1134G
(Appellant) (Respondent)
Appellant By : Shri Vineet Thakral 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. 275/CHD/2013.
2. Ld. Counsel for the assessee referred to the Misc. Application and submitted that appeal was adjourned on the date of hearing to 04-12-2013 which was inadvertently noted as 24-12-2013. 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. 275/CHD/2013.
5. Registry is directed to fix the hearing of appeal on 11/05/2015 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
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