M/s Nice Telecom, MANSA V. The Income Tax Officer, MANSA

MA 16/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4618 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 28-01-2016
• 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.16(ASR)/2016 (ARISING OUT OF ITA NO.153(ASR)/2014 ASSESSMENT YEAR:2007-08 PAN :AAFFN6574K M/S. NICE TELECOM. VS. INCOME TAX OFFICER, CINEMA ROAD, WARD 1(4), MANSA. MANSA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.VINAMAR GUPTA, CA RESPONDENT BY: SH.RAHUL DHAWAN, DR DATE OF HEARING: 12/08/2016 DATE OF PRONOUNCEMENT:22/08/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 06.10.2015, WHEREB Y THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., ITA NO. 153(ASR)/2014, PERTAINING TO THE ASSESSMENT YEAR 2007-08, FOR NON- PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE PLEADED THAT NOTIC E OF HEARING HAD NOT BEEN SERVED TO ANY PARTNER/AUTHORIZED REPRESENT ATIVE OF THE FIRM AND THE ASSESSEE WAS UNAWARE ABOUT THE DATE OF HEARING. DUE TO THIS REASON, THE PARTNERS COULD NOT APPEAR IN PERSON OR INFORM T HEIR COUNSEL TO APPEAR BEFORE THE TRIBUNAL. HE, THEREFORE, PRAYED T O RECALL THE AFORESAID ORDER OF THE TRIBUNAL AND FOR THE APPEAL TO BE HEAR D AFRESH. 2 3. THE LEARNED DR DID NOT OPPOSE THE REQUEST OF THE ASSESSEES COUNSEL. 4. WE HAVE GONE THROUGH THE CONTENTIONS RAIS ED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION. WE ARE OF THE VIEW T HAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECAL LING OF THE AFORESAID ORDER OF THE TRIBUNAL, DATED 06.10.2015. THEREFORE , IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL, DATED 06.10.20 15 IS HEREBY RECALLED. THE APPEAL OF THE ASSESSEE IS ORDERED TO BE RESTOR ED TO ITS ORIGINAL NUMBER AND IS FIXED FOR HEARING ON 13.10.2016. NO SEPARATE NOTICE BE ISSUED TO THE PARTIES, AS THE DECISION WAS PRONOUNC ED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/0 8/ 2016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 22/08/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. NICE TELECOM, MANSA. 2. THE ITO WARD 1(4), MANSA 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR. 3