Smt. Kamla Devi, Jammu V. The Income tax Officer, Jammu

MA 19/ASR/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7679 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 24-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: S K 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.19(ASR)/2010 (ARISING OUT OF I.T.A. N O. 477(ASR)/2009) ASSESSMENT YEAR:2004-05 PAN: SMT. KAMLA DEVI VS. THE INCOME-TAX OFFICER, W/O SH. SARWAN DASS, WARD 1(2), JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.K. BANSAL, ADV. RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING :23/03/2012 DATE OF PRONOUNCEMENT:23/03/2012 ORDER PER BENCH: THIS ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 30 TH DEC.,2009, PASSED IN ITA NO.477(ASR)/2009 FOR THE ASSESSMENT YEAR 2004-05, I N WHICH THIS BENCH HAS DISMISSED THE APPEAL FOR NON-PROSECUTION, AS UNADMI TTED. MA NO.19(ASR)/2010 2 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE WANT TO PROSECUTE THE MATTER IN DISPUTE AND IS ALSO READY T O ARGUE THE MAIN APPEAL ON 25.05.2012. HE REQUESTED THAT THE ORDER DATED 30.12 .2009 MAY BE RECALLED. 3. THE LD. DR HAS NOT RAISED ANY OBJECTION TO THE R EQUEST OF THE ASSESSEES COUNSEL. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT MATERIALS AVAILABLE WITH US, WE ARE OF THE VIEW THAT THE ORDE R DATED 30 TH DEC.,2009 PASSED BY THIS BENCH DISMISSING THE APPEAL OF THE A SSESSEE, AS UNADMITTED DUE TO NON-APPEARANCE OF ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. BUT NOW THE ASSESSEE WANT TO ARGUE THE MATTER IN DISPUTE AN D REQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 30.12.2009. HE FURT HER REQUESTED THAT THE APPEAL MAY BE FIXED FOR HEARING 23.05.2012. WE ACCE PT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE AND FIX THE MAIN APPEAL I. E. IN ITA NO.477(ASR)/2009 FOR HEARING ON 23.05.2012 BY RECAL LING THE ORDER OF THE TRIBUNAL DATED 30.12.2009. HENCE, THE PRESENT MISCE LLANEOUS APPLICATION FLED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. THERE IS NO NEED TO ISSUE SEPARATE NOTICES TO THE PARTIES, AS THE DECISION WA S PRONOUNCED IN THE OPEN COURT. MA NO.19(ASR)/2010 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 23RD MARCH, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23RD MARCH , 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: SMT. KAMAL DEVI W/O SH. SARWAN DASS, JAMMU. 2. THE ITO WARD 1(2), JAMMU 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.