Smt. Veena Sharma, Hoshiarpur V. The Joint Commissioner of Income-tax, Hoshiarpur

MA 119/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2744 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.119(ASR)/2014 (ARISING OUT OF I.T.A. NO.127(ASR)/2014) ASSESSMENT YEAR:2009-10 PAN :ABRPS3528H SMT. VEENA SHARMA VS. COMMISSIONER OF INCOME TAX-1 , L/H SH. VIJAY KUMAR, JALANDHAR. KRISHNA NAGAR, HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE 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 23.05. 2014 PASSED IN ITA NO.127(ASR)/2014 FOR THE ASSESSMENT YEAR 2009-10 WH EREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE BEING DEFECTIV E. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE. HOWEV ER, THE ASSESSEE HAS SUBMITTED WRITTEN SUBMISSION DATED 15.06.2014 STATI NG THEREIN THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND 2 REQUESTED THAT THE ORDER DATED 23.05.2014 MAY BE RE CALLED AND THE APPEAL MAY BE HEARD ON MERIT. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WR ITTEN REQUEST OF THE ASSESSEE. 3. HAVING HEARD THE LD. DR AND PERUSING THE MATERI AL AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE HAS RE MOVED THE DEFECT POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL. THEREFO RE, ORDER DATED 23.05.2014 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO.127(ASR)/2014 ON 08.04.2015 FOR HEARING. NO FRE SH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.127(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:SMT. VEENA SHARMA L/H OF SH.VIJAY SHAR MA, HOSHIARPUR. 2. THE CIT-1, JALANDHAR. 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR)