Andotra Cements Industries, Kathua V. The Income-tax Officer, Kathua

MA 13/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8895 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 22-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

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.13(ASR)/2012 (ARISING OUT OF I.T.A. NO.40(ASR)/2011) ASSESSMENT YEAR:2005-06 PAN :AAFFA8524L M/S. ANDOTRA CEMENT INDUSTRIES VS. THE INCOME TAX O FFICER, KATHUA. KATHUA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. JOGINDER SINGH CA RESPONDENT BY:SH. R.L.CHHANALIA, DR DATE OF HEARING:14/09/2012 DATE OF PRONOUNCEMENT:14/09/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION AGAINST THE ORDER OF THE TRIBUNAL DATED 25.05.2012 PASSED I N ITA NO.40(ASR)/2011 FOR THE ASSESSMENT YEAR 2005-06, WHEREBY THE ASSESS EE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL. 2. THE ASSESSEE HAS STATED IN THE MISCELLANEOUS A PPLICATION THAT THE ASSESSEE HAD SUBMITTED APPLICATION DATED 20.04.2012 FOR ADJOURNMENT OF THE CASE BUT THE SAME COULD NOT BE DELIVERED IN TIME BY THE POSTAL AUTHORITIES 2 AND STATED THAT NON-APPEARANCE ON BEHALF OF THE ASS ESSEE IS NOT INTENTIONAL OR DELIBERATE AND REQUESTED THAT THE ORDER DATED 24.04 .2012 OF THE TRIBUNAL MAY BE RECALLED AND ASSESSEE SHOULD BE GIVEN OPPORTUNIT Y TO ARGUE THE CASE ON MERITS. 3. ON THE CONTRARY, THE LD. DR HAS NOT RAISED ANY O BJECTION ON THE REQUEST OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT MATERIAL AVAILABLE WITH US ESPECIALLY THE ORDER OF THE TRIBU NAL DATED 24.04.2012 IN WHICH THIS BENCH HAS DISMISSED THE APPEAL OF THE A SSESSEE FOR NON PROSECUTION ON THE GROUND THAT DESPITE VALID NOTICE , NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED A NY APPLICATION FOR ADJOURNMENT. BUT TODAY, THE LD. COUNSEL FOR THE ASS ESSEE, SH. JOGINDER SINGH, CA, APPEARED AND EXPLAINED HIS POSITION FOR NON-APP EARANCE BEFORE THE BENCH. WE ARE SATISFIED WITH THE SUFFICIENCY OF THE REASONS FOR ABSENCE ON THE SCHEDULED DATE OF HEARING. IN OUR CONSIDERED V IEW, THE ORDER DESERVES TO BE RECALLED, AS STATED BY THE ASSESSEE IN THE PRESE NT MISCELLANEOUS APPLICATION. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 24.04.2012 PASSED BY THIS BENCH IN ITA NO.40(ASR)/ 2011 FOR THE ASSESSMENT YEAR 2005-06. ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL FOR HEARING ON 24.12.2012. THERE IS NO NEED TO ISSUE SEPARATE 3 NOTICE TO THE PARTIES AS THE DATE WAS PRONOUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14TH SEPTEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH SEPTEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S.ANDOTRA CEMENT INDUSTRIES, KATHUA. 2. THE ITO KATHUA. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.