Smt. Rani, Ludhiana V. The Income Tax Officer, Phagwara

MA 19/ASR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5658 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-07-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 19/(ASR)/2017 (ARISING OUT OF I.T.A NO. 584(ASR)/2016) ASSESSMENT YEAR: 2010-11 PAN: ANPPR0327P SMT. RANI, H. NO. 175, VPO BADOWAL, NEAR RAILWAY CROSSING, LUDHIANA, PUNJAB. VS. INCOME TAX OFFICER, W-2, PHAGWARA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ROHIT KAPOOR (CA) RESPONDENT BY: SH. CHARAN DASS (DR) DATE OF HEARING: 14.07.2017 DATE OF PRONOU NCEMENT: 14.07.2017 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE HON'BLE TRIBUNA L DATED 19.01.2017, PASSED IN ITA NO. 584 (ASR)/2016 FOR ASST. YEAR: 20 10-11. 2. AT THE OUTSET, THE LD. AR CONTENDED THAT THE AS SESSEE COULD NOT ATTEND THE HEARING ON 19.01.2017. THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS MENTIONING THEREIN THE REASONS FOR NON ATTENDANCE, WHICH ARE REPRODUCED AS UNDER: 1. THAT THE APPELLANT FILED AN APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR THAT WAS FIXED AS ITA NO. 584/ASR/2016 FOR H EARING ON 19.01.2017. 2. THAT NO NOTICE OF HEARING WAS RECEIVED BY THE APPEL LANT. 3. THAT THE APPEAL WAS DISMISSED ON 19.01.2017 FOR NON APPEARANCE OF THE COUNSEL FOR APPELLANT. 4. THAT IT WAS ONLY AFTER RECEIPT OF ORDER OF DISMISSA L THAT THE APPELLANT CAME TO KNOW THAT THE APPEAL HAS BEEN DISMISSED FOR NON-PRO SECUTION. 5. THAT THE APPELLANT HAS GOOD PRIMA FACIE CASE ON MER ITS AND THE APPEAL IS LIKELY TO BE ALLOWED. MA NO. 19 (ASR)/2017 ARISING OUT OF IT A NO.584(ASR)/2016 ASST. YEAR:2010-11 2 6. THAT NON-APPEARANCE WAS UNINTENTIONAL AND DUE TO BO NAFIDE REASON AND THE APPELLANT SHALL SUFFER IRREPARABLE LOSS IN CASE THE ORDER OF DISMISSAL FOR NON- PROSECUTION OF APPEAL IS NOT RECALLED HOWEVER IN OT HER CASE, THE RESPONDENT SHALL SUFFER NO LOSS. 7. THAT IN VIEW OF SUBMISSIONS MADE ABOVE, IT IS RESPE CTFULLY PRAYED THAT THE ORDER DATED 19.01.2017 MAY KINDLY BE RECALLED AND T HE APPEAL MAY BE RESTORED TO ITS ORIGINAL NUMBER AND MAY KINDLY BE H EARD ON MERITS OF THE CASE IN THE INTEREST OF JUSTICE. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNS EL FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATE D 19.01.2017 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LD. DR DID NOT OPPOSE. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED WITH THE EXPL ANATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULED DATE O F HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 19.01.2017 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE. 4. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT ION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.07. 2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 14/07/2017 GP/SR./PS COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER