Sh. Deepak Kumar Bagga, Hoshiarpur V. The Asstt. Commissioner of Income-tax, Jalandhar-II

MA 14/ASR/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0157 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-05-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 30-11-2011
• 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.14(ASR)/2011 ARISING OUT OF I.T.A. NO.71(ASR)/2011 ASSESSMENT YEAR:2000-01 PAN :AEKPB8104N SH.DEEPAK KUMAR BAGGA VS. ASSTT. COMMR. OF INCOME TAX, S/O SH. JUGAL KISHORE BAGGA, CENTRAL CIRCLE-II, HOSHIARPUR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING:10/05/2013 DATE OF PRONOUNCEMENT:13/05/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 9 TH JUNE, 2013 PASSED IN ITA NO.71(ASR)/2011 FOR THE ASSESSMENT YEAR 200 0-01, IN WHICH THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 22.1 1.2011 WHEREIN FOLLOWING SUBMISSIONS HAVE BEEN MADE: MA NO.14(ASR)/2011 2 RESPECTFULLY SUBMITTED: 1) THE APPEAL REFERRED ABOVE WAS FIXED FOR HEARING ON 09.06.2011. 2) THAT COUNSEL V.K.MALHOTRA ADVOCATE WAS PREENGAGED I N SOCIAL ACTIVITY , HENCE REQUEST FOR ADJUSTMENT WAS SENT BY HIM ON 07/06/2011 THROUGH SPEED POST. ANOTHER APPEAL OF MR S. MANJU KAPOOR WAS ALSO FIXED FOR HEARING ON SAME DATE, REQ UEST FOR ADJOURNMENT WAS SENT IN ONE ENVELOP OF BOTH THE CAS ES, IT WAS RECEIVED BY THE HONBLE BENCH & REQUEST OF ADJOURNM ENT WAS GRANTED IN CASE SMT. MANJU KAPOOR APPEAL NO.72/ASR/ 2011. 3) THAT MY APPEAL WAS DISMISSED, ON PRESUMPTION THE A SSESSEE HAS NOT MADE EVEN ANY WRITTEN REQUEST FOR ADJOURNME NT OF THE CASE: I HAVE SENT REQUEST FOR ADJOURNMENT ON 07.06. 2011 BY SPEED POST SERVICES FROM HOSHIARPUR. 4) THAT I WAS PREVENTED WITH REASONABLE & SUFFICIENT C AUSE IN NOT PRESENTING FOR HEARING OF APPEAL. I WAS UNDER BONAF IDE BEHALF THAT REQUEST FOR ADJOURNMENT WILL REACH BEFORE YOUR GOODSELF IN TIME ON 09/06/2011. IT REACHED IN TIME ON SAID DATE BUT REQUEST LETTER WAS NOT PLACED, BEFORE THE HONBLE BENCH AT TIME OF HEARING. ON THESE FACTS, RELYING ON RULE 24 OF ITAT RULES, I REQUEST FOR RESTORING THE APPEAL FOR HEARING. PHOTOCOPY OF REQUEST LETTER FOR ADJOURNMENT DATED 07.06.2011, PHOTOCOPY OF SPEED POST ACKNOWLEDGMENT IN THIS APP LICATION IS ENCLOSED. REQUEST FOR APPROPRIATE RELIEF. YOURS FAITHFULLY, SD/- (DEEPAK KUMAR BAGGA) 3. THE LD. DR, SH. TARSEM LAL, DID NOT OPPOSE THE R EQUEST OF THE ASSESSEE MADE IN THE WRITTEN SUBMISSIONS. 4. WE HAVE THOROUGHLY GONE THROUGH THE SUBMISSIONS MADE BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AND WEE A RE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CA USE FOR RECALL OF THE ORDER MA NO.14(ASR)/2011 3 OF THE TRIBUNAL DATED 09.06.2011. THEREFORE, IN TH E INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 9 TH JUNE, 2011 OF THIS BENCH AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 26.08.2013. 5. IN THE RESULT, M.A. NO.14(ASR)/2011 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13TH M AY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13THMAY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.DEEPAK KUMAR BAGGA, HOSHIARPUR. 2. THE ACIT, CENTRAL CIRCLE, JALANDHAR-II 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.