M/s. Chuni Lal Hari Dev, Nawanshahr V. The Income tax Officer, Nawanshahr

MA 110/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1389 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 22-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHAGAT

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 MA NO. 110(ASR)/2013 [IN I.T.A. NO. 130 (ASR)/2012] ASSESSMENT YEAR: 2006-07 PAN: AAAFC9529L M/S CHUNNI LAL HARI DEV, VS. INCOME TAX OFFICER, DANA MANDI, BANGA, NAWANSHAHAR DISTT. NAWANSHAHAR (APPELLANT) (RESPONDENT) ASSESSEE BY: SH. M.R. BHAGAT, ADVOCATE 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 14.01.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 130(ASR) OF 2012, PERTAINING TO ASSESSMENT YEAR 2006-07, FOR WANT OF PROSECUTION. 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 1 4.01.2013. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 14.01.2013 DES ERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 14.01.2013 A ND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 130( ASR)/2012 FOR HEARING ON 30 TH JANUARY, 2014 BY ISSUING NOTICE THROUGH RPAD. 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: M/S CHUNNI LAL HARI DEV, DANA MANDI, BANGA, DISTT. NAWANSHAHAR 2. ITO, NAWANSHAHAR 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.