Valley Extraction Pvt. Ltd., Shimla vs Assessee

M/s Valley Extraction P. Ltd., Vs. The J.C.I.T., Knollswood Estate, Range Shimla. Chhota Shimla, Shimla. PAN: AABCV2161K (Appellant) (Respondent)

Applicant by : Shri Ashok Goyal Respondent by : Shri Manjit Singh, DR

Date of hearing : 17.04.2015 Date of Pronouncement : 17.04.2015

PER BHAVNESH SAINI, J.M. :

The applicant moved the present Miscellaneous

Application for recalling of the order dated 29.9.2014 through

which the appeal of the applicant was dismissed in default.

2. The learned counsel for applicant contended that no

notice have been served upon the applicant for the date of

hearing fixed on 29.9.2014. Therefore, the applicant has a

reasonable cause for failure to appear on the date of hearing.

3. The record reveals that though notice was issued by the

office for 29.9.2014 but AD Card is not available on record. 2

Further the appeal of the applicant has not been decided on

merit. Therefore, considering the explanation of the

applicant, we are of the view that one more chance could be

given to the applicant to argue the appeal on merits.

3. We accordingly recall our earlier order dated

29.9.2014 and restore the appeal of the applicant. The

office is directed to fix the appeal of the applicant for hearing

on merits on 16.7.2015, for which date no separate notice will

be issued to the applicant.

4. In the result, the Miscellaneous Application filed by

the applicant is allowed.

Order pronounced in the open court on this 17th day of

April, 2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 17 t h April, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.

Assistant Registrar, ITAT, Chandigarh