Sh. Sohan Singh Thandal, Jalandhar V. The Dy. Commissioner of Inocme-tax, Hoshiarpur

MA 116/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2743 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 03-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NIRMAL MAHAJANCA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.116(ASR)/2014 (ARISING OUT OF I.T.A. NO.101(ASR)/2013) ASSESSMENT YEAR:2007-08 PAN :AECPT3715K SH.SOHAN SINGH THANDAL, VS. DY. COMMR. OF INCOME TAX, VILL. THNDAL, GARH SHANKER, HOSHIARPUR. DISTT. HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.NIRMAL MAHAJAN,CA RESPONDENT BY:SMT. KANCHAN GARG, DR DATE OF HEARING:06/02/2015 DATE OF PRONOUNCEMENT:06/02/2015 ORDER PER B.P.JAIN,AM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 01.08. 2013 PASSED IN ITA NO.101(ASR)/2013 FOR THE ASSESSMENT YEAR 2007-08 WH EREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE DUE TO NON FIL ING OF THE VALID POWER OF ATTORNEY. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE VALID AUTHORIZATION TO REPRESENT THE CASE HAS BEEN FILED AND REQUESTED THAT 2 THE ORDER OF THE TRIBUNAL DATED 01.08.2013 MAY BE R ECALLED AND THE APPEAL MAY BE HEARD ON MERIT. 3. THE LD. DR DID NOT OPPOSE THE REQUEST OF THE ASS ESSEES COUNSEL. 3. HAVING HEARD BOTH THE PARTIES, WE FIND THAT THE LD. COUNSEL OF THE ASSESSEE HAS FILED VALID AUTHORIZATION TO REPRESENT THE CASE. THEREFORE, ORDER OF THE TRIBUNAL DATED 01.08.2013 IS RECALLED AND TH E REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO.101ASR)/2013 ON 08.04.2015 FOR HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF H EARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.116(ASR)/2014 OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6TH FEBRUARY, 2015. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6TH FEBRUARY, 2015 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. SOHAN SINGH THANDAL, GARH SHANKER, HOSHIARPUR. 2. THE DCIT, HOSHIARPUR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER