Sh. Harish Ahuja, Amritsar. V. The Asstt. Commissioner of Income-tax, Amritsar.

MA 17/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8551 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 12-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: PADAM BAHL

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 I.T.A. NO. 17(ASR)/2012 (ARISING OUT OF ITA NO.577(ASR)/2011) ASSESSMENT YEAR:2005-06 PAN :AALPA9932E SH. HARISH AHUJA, VS. ASSTT. COMMR. OF INCOME-TAX , AMRITSAR. CIRCLE-III, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:PADAM BAHL, 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 10 TH MAY, 2012 PASSED IN ITA NO.577(ASR)/2011 FOR THE ASSESSMENT YEAR 2005-06, WHEREIN THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED BECAUSE REGISTERED NOTICE ISSUED TO THE ASSESSEE WAS RECEIV ED BACK UNDELIVERED. 2. AT THE TIME OF HEARING, THE LD. COUNSEL OF THE A SSESSEE, MR. PADAM BAHL, CA, REGRETTED FOR THE INCONVENIENCE CAUSE TO THE BENCH AND UNDERTOOK 2 THAT HE WOULD APPEAR ON EACH AND EVERY DATE OF HEAR ING BEFORE THE BENCH. HE REQUESTED THAT ORDER DATED 10 TH MAY, 2012 MAY BE RECALLED AND THE MAIN APPEAL MAY BE FIXED FOR HEARING BEFORE THE BENCH. 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 10 TH MAY, 2012 PASSED BY THIS BENCH, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ORDER DATED 10 TH MAY, 2012 DESERVES TO BE RECALLED. ACCORDINGLY WE RECALL THE ORDER OF THE TRIBUNAL DATED 10 TH MAY, 2012 AND FIX THE MAIN APPEAL FOR HEARING BEFORE THE BENCH ON 19.09.2012. THIS DE CISION WAS PRONOUNCED IN THE OPEN COURT. THEREFORE, THERE IS NO NEED TO I SSUE SEPARATE NOTICE TO THE PARTIES, AS THE DATE OF HEARING I.E. 19.09.2012 HAS BEEN NOTED BY BOTH THE PARTIES. 5. IN THE RESULT, M.A. NO.17(ASR)/2012 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27TH JULY, 2012. SD/- SD/- (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:SH. HARISH AHUJA, AMRITSAR. 2. THE ACIT CIR.II, ASR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR.