Sh Janak Raj .S/o Sh .Murali Lal, Sri Muktsar Sahib V. The Income-tax Officer, Muktsar

MA 15/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4196 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2015
• 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. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.15(ASR)/2015 (ARISING OUT OF ITA NO.744(ASR)/2013) ASSESSMENT YEAR:2006-07 PAN:AAMPR5675A SH. JANAK RAJ S/O SH. MURARI LAL, VS. INCOME TAX OF FICER, PROP. M/S. MURARI LAL JANAK RAJ, WARD II(2), MUKTS AR. GALI HAKIMA, SRI MUKTSAR SAHIB. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHWANI KUMAR, CA RESPONDENT BY: SH. UMESH TAKYAR, DR DATE OF HEARING: 20/05/2016 DATE OF PRONOUNCEMENT: 20/05/2016 ORDER PER A.D. JAIN:JM THIS MISC. APPLICATION FILED BY THE ASSESSEE ARISE S OUT OF THE ORDER OF THE TRIBUNAL, DATED 03.04.2014, PASSED IN ITA NO . 744(ASR)2013, FOR THE ASSESSMENT YEAR 2006-07, FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE HAD APPLIED FOR ADJOURNMENT VIDE LETTER, DATED 01.04.20 04, BOTH BY FAX AND BY REGISTERED POST AND IT APPEARS THAT THE SAME DID NOT REACH THE OFFICE OF THE TRIBUNAL. HE FURTHER STATED THAT IT WAS THE FIRST DATE OF HEARING AND THE ASSESSEE HAD NEVER BEEN A DEFAULTER AND HAS ALW AYS BEEN PUNCTUAL IN ATTENDING THE PROCEEDINGS EVEN BEFORE LOWER AUTH ORITIES. HE, THEREFORE, MA NO.15(ASR)/2015 2 PRAYED THAT IN THE INTEREST OF JUSTICE, EX-PARTE OR DER PASSED MAY KINDLY BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNIT Y TO PRESENT HIS CASE. 3. THE LD. DR, ON THE OTHER HAND, DID NOT RAISE ANY OBJECTION TO THE REQUEST MADE BY THE ASSESSEES COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE GONE THR OUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLA NEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REA SONABLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TRIBUNAL DATE D 03.04.2014. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 03.04.2014 AND FIX THE MAIN APPEAL FOR HEARIN G ON 11.07.2016. NO SEPARATE NOTICE BE ISSUED, AS THE DATE OF HEARIN G WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/05/ 20 16. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. JANAK RAJ, MUKTSAR SAHIB. 2. THE ITO WARD II(2),MUKTSAR 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER MA NO.15(ASR)/2015 3