M/s. Bir Bhola Truck Union, Bathinda V. The Income-tax Officer, Bathinda

MA 05/ASR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6519 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.05(ASR)/2018 (ARISING OUT OF ITA NO.743(ASR)/2013) ASSESSMENT YEAR:2008- 09 M/S BIR BHOLA TRUCK UNION MALOUT ROAD BATHINDA PAN:AAAAB1384R VS. INCOME TAX OFFICER WARD-2(1), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. RAJEEV GUBGOTRA (LD. DR) DATE OF HEARING: 13.04.2018 DATE OF PRONOUNCEMENT: 21.05.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF TRIBUNAL DATED 10.0 2.2016. 2. BY WAY OF MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 10.02.2016 PASSED BY THE SMC BENCH AT AMRITSAR IN ITA NO.743(ASR)/2013 ON THE G ROUND THAT THE SAID APPEAL WAS DISMISSED BY THE HONBLE BENCH ON NON- APPEARANCE OF THE APPELLANT. M.A.NO.05/ASR/2018 (A.Y. 2008-09) (ARISING OU T OF ITA NO.743(ASR)/2013) M/S BIR BHOLA TRUCK UNION, BATHINDA VS. ITO 2 THE LEARNED AR HAS SUBMITTED THAT IN THE INSTANT CASE ( ITA NO.743(ASR)/2013) NO NOTICE FOR APPEARANCE HAS EVER BEE N RECEIVED BY THE APPELLANT, THEREFORE, IT WAS PREVENTE D BY THE SUFFICIENT CAUSE FROM APPEARING BEFORE THE HONBLE BENCH . 3. WE HAVE PERUSED THE ORDER PASSED BY THE SMC BENCH AT AMRITSAR. THE AFORESAID APPEAL WAS DISMISSED FOR WANT O F PROSECUTION, HOWEVER, LIBERTY WAS GRATED TO THE ASSESSEE TO PRAY FOR RECALLING OF THE ORDER BY EXPLAINING THE REASONS F OR NON- COMPLIANCE ETC. AS IT IS DULY CONFIRMED BY THE ASSESSEE BY FILING AN AFFI DAVIT THAT NO NOTICE FOR APPEARANCE HAS EVERY BEEN RECEIVED B Y THE ASSESSEE AND THAT REMAINED AS SUFFICIENT CAUSE FOR NON- APPEARANCE BEFORE THE HONBLE BENCH AT THE TIME OF HEA RING. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCE SPECIFICAL LY AS STATED IN AFFIDAVIT OF THE ASSESSEE, WE FEEL IT APPROP RIATE TO RECALL THE EX- PARTE ORDER UNDER CHALLENGE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN ITA NO.743(ASR)/2013 ON 28 TH JUNE, 2018 FOR DECIDING AFRESH ON MERITS. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.05.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED:21.05.2018 /PK/ PS. M.A.NO.05/ASR/2018 (A.Y. 2008-09) (ARISING OU T OF ITA NO.743(ASR)/2013) M/S BIR BHOLA TRUCK UNION, BATHINDA VS. ITO 3 COPY OF THE ORDER FORWARDED TO: (1) M/S BIR BHOLA TRUCK UNION, BATHINDA (2) THE ITO, BATHINDA (3) THE CIT(A), BATHINDA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER