M/s. Alfa Menthol Plot No. 38, Jammu V. The Income-tax Officer, Jammu

MA 16/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8550 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 08-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: R L GUPTA

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. 16(ASR)/2012 (ARISING OUT OF ITA NO.90(ASR)/2011) ASSESSMENT YEAR:2007-08 PAN :AALFA8284H M/S. ALPHA MENTHOL, VS. THE INCOME TAX OFFICER, GANGYAL, JAMMU. WARD 1(1), JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. R.L. GUPTA, CA RESPONDENT BY:SH. R.L. CHHANALIA, DATE OF HEARING:27/07/2012 DATE OF PRONOUNCEMENT:27/07/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, D ATED 24 TH APRIL, 2012 PASSED IN ITA NO.90(ASR)/2011 FOR THE ASSESSMENT Y EAR 2007-08, WHEREIN THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED IN LIMINE. 2. AT THE TIME OF HEARING, THE LD. COUNSEL OF THE A SSESSEE, STATED THAT HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HE ARING I.E. ON 24 TH DUE TO SOME MISUNDERSTANDING AND REGRETTED FOR THE SAME. H E FURTHER REQUESTED 2 THAT THE ORDER DATED 24 TH APRIL, 2012 OF THE TRIBUNAL MAY BE RECALLED AND THE MAIN APPEAL MAY BE FIXED FOR HEARING BEFORE THE BENCH IN DUE COURSE. 3. THE LD. DR, SH. R.L. CHHANALIA, DID NOT OPPOSE T HE REQUEST OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDER DATED 24 TH APRIL, 2012 PASSED BY THIS BENCH, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ORDER DATED 24 TH APRIL, 2012 DESERVES TO BE RECALLED. ACCORDINGLY W E RECALL THE ORDER OF THE TRIBUNAL DATED 24 TH APRIL, 2012 AND FIX THE MAIN APPEAL FOR HEARING BEFORE THE BENCH ON 19.09.2012. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT AND THE LD. COUNSEL FO R THE ASSESSEE HAS ALSO TAKEN NOTE OF THE NEXT DATE I.E. 19.09.2012. THEREF ORE, THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES, AS THE DATE O F HEARING I.E. 19.09.2012 HAS BEEN NOTED BY BOTH THE PARTIES. 5. IN THE RESULT, M.A. NO.16(ASR)/2012 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27TH JULY, 2012. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH JULY, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ALPHA MENTHOL, GANGYAL, JAMMU. 2. THE ITO, WARD 1(1), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR.