M/s Shiva Cotton &General Mills, Guruharsahai V. The Income-tax Officer, Distt.Ferozepur

MA 10/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4198 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-05-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 19-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.10(ASR)/2015 (ARISING OUT OF ITA NO.87(ASR)/2014 ASSESSMENT YEAR:2010-11 PAN: AAGFS9125A M/S. SHIVA COTTON & GENERAL MILLS. VS. INCOME TAX O FFICER, MOHAN KE ROAD, MANDI GURUHARSAHAI. WARD III(1), FER OZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. NIPUN KHANNA, CA RESPONDENT BY: SH. S.S. KANWAL, DR DATE OF HEARING: 13/05/2016 DATE OF PRONOUNCEMENT: 13/05/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL, DATED 30.06 .2014 PASSED IN ITA NO.87(ASR)/2014 FOR THE ASSESSMENT YEAR 2010-11, WH EREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT O F PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMIT TED THE FOLLOWING WRITTEN SUBMISSIONS: A COMBINED READING OF MISC. APPLICATION AND AFFIDA VIT WILL REVEAL THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE BENCH ON LAST DATE OF HARING. THEREFORE, IN THE INTEREST OF EQUITY AND JUSTICE THE EX-PARTE ORDER M AY KINDLY BE RECALLED AND FIXED IN THE FIRST WEEK OF MAY. IN THE APPLICATION, THE ASSESSEE CONTENDED THAT : MY COUNSEL SH.R.C. KHANNA WHO IS PASSING THROUGH BAD PATCH OF HEALTH FROM LAST ONE YEAR WITH SLIGHT DEFICIT OF A MNESIA, DECLINING RETENTION AND RECOGNITION OF MEMORY. ACCORDINGLY, H E FORGOT TO TAKE MA NO.10(ASR)/2015 A.Y. 2010-11 2 NOTE OF THIS ON RELEVANT DATE OF HEARING AND COULD NOT SEND ANYBODY TO SEEK ADJOURNMENT. IN VIEW OF THE ABOVE, THE LD. COUNSEL FOR THE ASSE SSEE REQUESTED THAT THE ORDER DATED 30.06.2014 OF THE TRIBUNAL MAY BE RECA LLED AND THE APPEAL MAY BE HEARD ON MERIT, TO WHICH LD. DR HAS NO OBJEC TION. 3. HAVING HEARD BOTH THE PARTIES AND HAVING PERUSED THE MATERIAL AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THE AS SESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE BENCH. THEREFORE, ORDER OF THE TRIBUNAL DATED 30.06.2014 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I. T.A. NO.87(ASR)/2014 ON 05.07.2016 FOR HEARING. NO FRESH NOTICE SHALL BE I SSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/05/ 2016. (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 13/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. SHIVA COTTON & GENERAL MILLS, GURUHARSAHAI. 2. THE WARD III(1), FEROZEPUR 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL