M/s. Saraswati Builders, Chandigarh V. The Assistant Commissioner of Income tax, Amritsar.

MA 104/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1373 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: V S AGGA RWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 104(ASR)/2013 [IN I.T.A. NO. 252(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AAUFS7181C M/S SARASWATI BUILDERS, VS. ASSISTANT COMMISSION ER H. NO. 3046, SECTOR 28D, OF INCOME TAX, CENTRAL CHANDIGARH CIRCLE, AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. V. S. AGGARWAL, ADVOCATE RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 03.01.2014 DATE OF PRONOUNCEMENT: 03.01.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 22.08.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 252(ASR) OF 2013, PERTAINING TO ASSESSMENT YEARS 2009-10, FOR NON-PRO SECUTION. 2) LEARNED COUNSEL FOR THE ASSESSEE HAS RAISED THE FOLLOWING CONTENTIONS IN THE MISCELLANEOUS APPLICATION FILED FOR RECALLING OF THE ORDER DATED 22.08.2013: 2 M.A. NO. 104(ASR)/2013 [IN I.T.A. NO. 252(ASR)/2013] WE HAVE TO VERY HUMBLY SUBMIT AS UNDER: I. THAT THE APPEAL AS MENTIONED ABOVE HAD BEEN FILED A GAINST THE ORDER OF WORTHY COMMISSIONER OF INCOME TAX(APPEALS) -I, LUDHIANA FOR ASSESSMENT YEAR 2009-10. II. THAT THE ABOVE SAID APPEAL HAD BEEN FIXED FOR HEARI NG BEFORE THE HON'BLE BENCH FOR 22.08.2013. III. THAT ON 22.08.2013, NOBODY COULD APPEAL BEFORE THE HON'BLE BENCH AND, THEREFORE, THE APPEAL HAD BEEN DECIDED E X-PARTE BY THE HON'BLE BENCH AND THE APPEAL OF THE ASSESSEE HAS BE EN DISMISSED. IV. THAT THE ABOVE SAID APPEAL HAD EARLIER BEEN FIXED F OR HEARING BEFORE THE HON'BLE BENCH IN JUNE, 2013, WHEN THE RE PRESENTATION WAS MADE, BUT IT SO HAPPENED THAT THE DATE WHICH WA S GIVEN FOR 22 ND OF AUGUST, 2013, HAD OMITTED TO BE NOTED DOWN IN T HE DIARY AND, THEREFORE, NOBODY COULD REPRESENT THE CASE BEF ORE THE HON'BLE BENCH ON 22.08.2012. V. THAT THE ORDER OF THE HON'BLE BENCH WAS RECEIVED ON LY A FEW DAYS BACK AND THE APPELLANT IS MOVING THE ABOVE SAID MIS C. PETITION FOR RECALLING THE ORDER IN ITA NO. 252/ASR/2013 AND SIN CE THE ABOVE HAPPENED ONLY ON ACCOUNT OF INADVERTENT MISTAKE. VI. THAT IT IS A FACT THAT APPELLANT HAD APPEARED BEFOR E THE HON'BLE BENCH IN JUNE, 2013 AND HE INTERESTED IN PROSECUTIN G THE ABOVE SAID APPEAL BEFORE THE HON'BLE BENCH AND, THEREFORE , IN VIEW OF THE ABOVE SAID BONA FIDE REASON, THE ORDER AS PASSED BY THE HON'BLE BENCH ON 22.08.2013 IN ITA NO. 252/ASR/2013 MAY, PL EASE, BE CALLED AND A FRESH OPPORTUNITY BE GRANTED TO THE AP PELLANT. 3) ON THE CONTRARY, LEARNED DR STATED THAT THERE IS NO MISTAKE IN THE ORDER DATED 22.08.2013 AND HE HAS RELIED UPON T HE SAME. 4) AFTER HEARING BOTH THE PARTIES AND GOING THROUG H THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICA TION AS WELL AS THE RECORDS, WE ARE OF THE VIEW THAT THE ASSESSEE HAS E XPLAINED REASONABLE AND 3 M.A. NO. 104(ASR)/2013 [IN I.T.A. NO. 252(ASR)/2013] SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 2 2.08.2013. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 22.08.2013 DES ERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 22.08.2013 A ND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 252( ASR) OF 2013 FOR HEARING ON 14.01.2014. THERE IS NO NEED TO ISSUE NO TICE TO THE PARTY AS THE NEXT DATE OF HEARING OF THE MAIN APPEAL HAS BEEN PR ONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION NO . 104(ASR)/2013 FILED IN I.T.A. NO. 252(ASR)/2013 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S SARASWATI BUILDERS, H. NO. 3046, SECTOR 28D, CHANDIGARH 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL C IRCLE, AMRITSAR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 4 M.A. NO. 104(ASR)/2013 [IN I.T.A. NO. 252(ASR)/2013] (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.