M/s. Kashmir Tubes, Jammu V. The Dy. Commissioner of Income tax, Jammu

MA 11/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8549 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-06-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: S K BANSAL

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.11(ASR)/2012 ARISING OUT OF I.T.A. NO.417(ASR)/2011 ASSESSMENT YEAR:2005-06 PAN :AAAFK9392D M/S. KASHMIR TUBES, VS. DY. COMMISSIOER OF INCOME- TAX, JAMMU. CIRCLE-1, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.S.K. BANSAL, ADV. RESPONDENT BY:SH. R.L. CHHANALIA, DR DATE OF HEARING:29/06/2012 DATE OF PRONOUNCEMENT:29/06/2012 ORDER PER BENCH ; THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FI LED BY THE ASSESSEE FOR RECALL OF THE ORDER OF THE ITAT, DATE D 19 TH MARCH, 2012 PASSED IN ITA NO.417(ASR)/2011 FOR THE ASSESSMENT YEAR 20 05-06. 2. THE ASSESSEE HAS MOVED AN APPLICATION WHEREIN FO LLOWING SUBMISSIONS HAVE BEEN MADE: 1 THE ABOVE APPEAL OF THE APPELLANT WAS FIXED BEFO RE THE HONBLE TRIBUNAL FOR HEARING ON 19.03.2012. 2. THAT THE NOTICE OF HEARING FOR 19.03.2012 WAS SE RVED UPON THE APPELLANT. 2 3. THAT THE APPEAL BEFORE THE HONBLE TRIBUNAL WAS FILED BY THE APPELLANT THROUGH LOCAL ADVOCATE SH. SUBHASH DUTT, ADVOCATE. SH. S.K. BANSAL, ADVOCATE OF AMRITSAR WAS ALSO ENGA GED FOR CONDUCTING THE CASE BEFORE THE HONBLE TRIBUNAL. 4. THAT THE NOTICE OF HEARING FOR 19.03.2012 WAS DE LIVERED BY THE UNDERSIGNED TO OUR LOCAL COUNSEL SH. SUBASH DUTT, A DVOCATE ON 14.03.2012. 5. THAT SH. SUBASH DUTT, ADVOCATE INFORMED THE APPL ICANT ON 15.03.2012 THAT THE NOTICE FOR APPEARANCE HAS BEEN SENT TO SH. S.K. BANSAL, ADVOCATE OF AMRITSAR TO APPEAR AND CON DUCT THE APPEAL ON 19.03.2012. 6. THAT WHEN THE ORDER DISMISSING THE APPEAL DATED 19.3.2012 WAS RECEIVED IT WAS READ OVER AND IT WAS FOUND THAT THE APPEAL HAS BEEN DISMISSED AS NEITHER ANYBODY APPEARED ON BEHAL F OF THE APPELLANT BEFORE THE HONBLE TRIBUNAL NOR ANY APPLI CATION FOR ADJOURNMENT WAS FILED. 7. THAT SH. S.K. BANSAL, ADVOCATE WAS CONTACTED BY OUR LOCAL COUNSEL SH. SUBASH DUTT, ADVOCATE(SH. S.K.BANSAL,AD VOCATE) CONSULTED HIS DIARY AND INFORMED THAT HE WAS VERY MUCH CONSCIOUS TO ATTEND THE HEARING BEFORE THE HONBLE TRIBUNAL BUT DUE TO CLERICAL MISTAKE IN HIS OFFICE, IN NOTING TH E DATE IN THE CASE DIARY, THE DATE OF HEARING HAS BEEN NOTED ON 1 9.04.2012 INSTEAD OF 19.03.2012. HE, THEREFORE, INFORMED THAT IN VIEW OF WRING NOTING OF THE CASE THE HEARING HAS BEEN MISSE D TO BE ATTENDED. 8. THAT FROM THE ABOVE STATED FACTS, IT IS CLEAR TH AT THERE HAS BEEN NO INTENTIONAL DEFAULT ON THE PART OF THE APPELLANT TO DISOBEY THE NOTICE FOR APPEARANCE ON 19.03.2012. THE DEFAULT HA S BEEN COMMITTED DUE TO WRONG NOTING OF THE CASE BY OUR CO UNSEL SH. S.K. BANSAL, ADVOCATE. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, IT I S PRAYED THAT AS MISTAKE OF NON APPEARANCE HAS BEEN COMMITTED DUE TO CLERICAL ERROR OF WRONG NOTING THE DATE AS 19.04.20 12 INSTEAD OF 19.03.2012 IN THE OFFICE OF OUR COUNSEL THE MISTAKE MAY KINDLY BE CONDONED AS THE MISTAKE IS ON THE PART OF OUR LA WYER SH. S.K. BANSAL, ADVOCATE AND ORDER DATED 19.03.2012 MAY KIN DLY BE RECALLED IN THE INTEREST OF JUSTICE. 3 AFFIDAVIT IN SUPPORT OF THIS APPLICATION OF THE AP PLICANT, SH. SUBASH DUTT ADVOCATE AND SH. S.K. BANSAL ADVOCATE A RE ENCLOSED. 3. THE LD. DR, SH. R.L. CHHANALIA, DID NOT OPPOSE T HE REQUEST OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLA NEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONA BLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 19.03 .2012. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBU NAL DATED 19 TH MARCH, 2012 OF THIS BENCH AND FIX THE MAIN APPEAL FOR HEARING O N 28.08.2012. NO SEPARATE NOTICE BE ISSUED AS THIS ITSELF BE A NOTIC E FOR HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, M.A. NO.11(ASR)/2012 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29TH JUNE, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH JUNE, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. KASHMIR TUBES, JAMMU 2. THE DCIT, CIR.1, JAMMU 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. 4 TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.