M/s. Khyber Cement Pvt. Ltd,q, Srinagar V. The Income-tax Officer, Srinagar

MA 122/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1366 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 21-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 122(ASR)/2013 [IN I.T.A. NO. 343(ASR)/2013] ASSESSMENT YEAR: 2005-06 PAN: AABCK6365J M/S KHYBER CEMENT PVT. LTD. VS. INCOME TAX OFFIC ER, KHAYAM BUILDING, NOWPORA, WARD 3(1), SRINAGAR SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 31.01.2014 DATE OF PRONOUNCEMENT: 31.01.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 06.09.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 343(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2005-06 IN LIMINE, BE ING DEFECTIVE. 2) NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD FIXING THE PRESENT MISCELLANEOUS APPLICATION FOR TODAY I.E . 31.01.2014 BUT IN SPITE OF THE SAME NEITHER ASSESSEE NOR ITS AUTHORIZ ED REPRESENTATIVE APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT. 3) KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE AND THE CONTENTIONS RAISED BY THE ASSESSEE IN THE M ISCELLANEOUS 2 M.A. NO. 122(ASR)/2013 APPLICATION, WE ARE OF THE VIEW THAT NO USEFUL PURP OSE WOULD BE SERVED TO ADJOURN THE APPLICATION, THEREFORE WE PROCEED TO DE CIDE THE APPLICATION ON MERIT EX-PARTE ASSESSEE AFTER HEARING LEARNED DR. 4) WE HAVE HEARD LEARNED DR AND PERUSED THE CONTEN TIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AS WELL AS THE RECORDS AVAILABLE WITH US, WE ARE OF THE VIEW THAT THE ASSE SSEE HAS REMOVED THE DEFECT AS POINTED OUT BY THE REGISTRY VIDE DEFECT M EMO AND HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF TH E ORDER DATED 06.09.2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 06.09.2013 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 343(ASR) OF 2013 IN A ROUTINE MANNER. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S KHYBER CEMENT PVT. LTD. KHAYAM B UILDING, NOWPORA, SRINAGAR 2. INCOME TAX OFFICER, WARD 3(1), SRINAGAR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 3 M.A. NO. 122(ASR)/2013 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.