Sh. Farooq Ahmed Mirchal, Jammu & Kashmir V. The Income tax Officer, Srinagar

MA 115/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1385 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 01-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: A M ZARGAR

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. 115(ASR)/2013 (ARISING OUT OF I.T.A. NO. 493(ASR)/2013) ASSESSMENT YEAR: 2010-11 PAN: AMZPM0448F SH. FAROOQ AHMAD MIRCHAL, VS. INCOME TAX OFFICER, MODEL TOWN, SOPORE, KASHMIR WARD -3(2), SRINAGAR , KUPWARA, KASHMIR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. A.M. ZARGAR, CA RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 17.01.2014 DATE OF PRONOUNCEMENT: 17.01.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 10.10.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 493(ASR)/2013, PERTAINING TO ASSESSMENT YEAR 2010-11, FOR NON-PROS ECUTION AS NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER NOR FILED ANY APPLICATION FOR ADJOURNMENT ON THE SAID DATE. 2) AFTER HEARING BOTH THE PARTIES AND GOING THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICA TION AS WELL AS THE 2 RECORDS AVAILABLE WITH US, WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECAL LING OF THE ORDER DATED 10.10.2013. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 10.10.2013 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 10.10.2013 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 493(ASR)/2013 FOR HEARING ON 18.02.2014. THIS O RDER HAS BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF ASS ESSEES COUNSEL, THUS, THERE IS NO NEED TO ISSUE NOTICE TO THE PARTY FOR H EARING. 3) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. FAROOQ AHMAD MIRCHAL, MODEL TOWN, SOPORE, KASHMIR 2. INCOME TAX OFFICER, WARD -3(2), SRINAGAR, KUPWARA, KASHMIR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 3 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.