Dr. S A Rashid, Kashmir V. The Assessing Officer, Kashmir

MA 10/ASR/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3752 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 17-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANPREET SINGH DUGGAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 10/Asr/2019 (Arising out of ITA No. 632/Asr/2015) Assessment Year: 2002-03 Dr. S. A. Rashid, Kulgam, Jammu & Kashmir [PAN: AYEPS 5492E] Vs. Income Tax Officer, Ward Anantnag, Kashmir (Appellant) (Respondent) Appellant by : Sh. M. A. Mir, Cost Accountant Respondent by: Sh. Manpreet Singh Duggal, Sr. DR Date of Hearing: 20.05.2022 Date of Pronouncement: 29.06.2022 ORDER Per Dr. M. L. Meena, AM: The miscellaneous application was filed by the Assessee against the order of the ITAT dated 24.08.2017 in ITA No. 632/Asr/2015. 2. At the time of hearing, the counsel for the assessee has submitted that the appeal of the assessee has been dismissed ex-parte qua the assessee for want of prosecution. The ld. AR argued that the appellant- assessee has never received the notices of hearing of the case nor was aware of the date of hearing fixed before the bench. He has enclosed an affidavit in support of its contentions. Accordingly, the Ld. AR prayed for MA No. 10/Asr/2019 Dr. S.A. Rashid v. ITO 2 recalling the order passed by the tribunal and hearing appeal of the assessee afresh on merits, in the interest of justice. 3. Considering the facts of the case that the assessee being living in remote area, Kashmir, a disturbed Territory, in our view, it does constitute sufficient and reasonable cause for non receipt of the notice of the hearing of the appeal fixed. Considering the genuine difficulty of the assessee, in not receiving notice of hearing, we accept the prayer of the assessee as justified and accordingly, we recall the exparte order of the Tribunal in ITA No. 632/Asr/2015 to be heard afresh on merits. Registry is directed to re-fix the hearing in due course. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 29.06.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr. PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order