Sh. Vijay Kumar Aggarwal, Ferozepur Cantt. V. The Income-tax Officer, Ferozepur

MA 123/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2748 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 07-07-2014
• 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.123(ASR)/2014 (ARISING OUT OF I.T.A. NO.96(ASR)/2014) ASSESSMENT YEAR:2007-08 PAN :AEDPA9043C SH.VIJAY KUMAR AGGARWAL, VS. THE INCOME TAX OFFICER , FEROZEPUR CANTT. WARD-2(2), FEROZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SMT. KANCHAN GARG, DR DATE OF HEARING:13/02/2015 DATE OF PRONOUNCEMENT:13/02/2015 ORDER PER B.P.JAIN,AM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 18.03. 2014 PASSED IN ITA NO.11(ASR)/2014 FOR THE ASSESSMENT YEAR 2007-08 WHE REBY 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 07.11.2014 STATI NG THEREIN THAT THE REQUISITE DEFECTS POINTED OUT BY THE REGISTRY IN T HE MAIN APPEAL HAVE BEEN 2 REMOVED AND REQUESTED THAT THE OF THE TRIBUNAL OR DER DATED 18.03.2014 MAY BE RECALLED 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 DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL. THEREFO RE, ORDER DATED 18.03.2014 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO.11(ASR)/2014 ON 14.04.2015 FOR HEARING. NO FRES H NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPE N COURT IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.123(ASR)/2014 OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13TH FEBRUARY, 2015. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13TH FEBRUARY, 2015 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. VIJAY KUMAR AGGARWAL, FEROZEPUR. 2. THE ITO WARD 3(2), FEROZEPUR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER