Sh. Vinod Kumar Sachdeva Prop., Ferozepur V. The Joint Commissioner of Income tax, Ferozepur

MA 108/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1387 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C KHANNA

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. 108(ASR)/2013 [ IN I.T.A. NO. 378 (ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN:ABVPS6678J SH. VINOD KUMAR SACHDEVA, VS. JOINT COMMISSIONER OF PROP: M/S SACHDEVA SALES INCOME TAX, RANGE-III, CORPORATION, PURANA BAZAR, FEROZPUR FEROZPUR CITY. (APPELLANT) (RESPONDENT) ASSESSEE BY: SH. R.C. KHANNA, CA DEPARTMENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 10.01.2014 DATE OF PRONOUNCEMENT: 15.01.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 04.09.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 378(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2009-10, FOR NON-PROS ECUTION. 2) AFTER HEARING BOTH THE PARTIES AND GOING THROUGH 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 2 SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 0 4.09.2013. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 04.09.2013 DES ERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 04.09.2013 A ND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 378( ASR)/2013 FOR HEARING IN A ROUTINE MANNER. 3) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. VINOD KUMAR SACHDEVA, PROP: M/S S ACHDEVA SALES CORPORATION, PURANA BAZAR, FEROZPUR CITY. 2. JOINT COMMISSIONER OF INCOME TAX, RANGE-III, FEROZP UR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.