Sh. Kishor Chand Tayal Prop., Jaitu V. The Deputy Commissioner of Income Tax, Ferozepur

MA 14/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1588 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R S BANSAL

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)/2014 [ARISING OUT OF I.T.A. NO. 280 (ASR)/2013 ASSESSMENT YEAR: 2008-09 PAN: AAUPT9427 SH. KISHORE CHAND TAYAL VS. DY. COMMISSIONER OF INCOME JAITU, FARIDKOT TAX, CIRCLE-III(3), FEROZEPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.S. BANSAL, CA RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 21.03.2014 DATE OF PRONOUNCEMENT: 21.03.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 19.12.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 280(ASR)/2013, PERTAINING TO THE ASSESSMENT YEAR 2008-09, FOR WANT OF PROSECUTION. 2) AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT DUE TO BAD WEATHER CONDITIONS, THE ASSESSEE CO ULD NOT ATTEND THE COURT ON THE LAST DATE OF HEARING I.E. 19.12.2013. THEREF ORE, HE REQUESTED THAT THE ORDER DATED 19.12.2013 MAY BE RECALLED AND THE MAIN APPEAL I.E. I.T.A. NO. 280(ASR)/2013 MAY BE HEARD ON MERIT. 3) LEARNED DR HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF THE ASSESSEE. 2 4) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE CONTENTIONS RAISE D BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AND WE ARE OF THE VIEW TH AT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECAL LING OF THE ORDER DATED 19.12.2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 19.12.2013 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 280(ASR) OF 2013 ON 23.04.2014 FOR HEARING. THE RE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER HAS BEEN P RONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. KISHORE CHAND TAYAL JAITU, FARI DKOT 2. DY. COMMISSIONER OF INCOME TAX, CIRCLE-III(3), FER OZEPUR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.