Sh. Prem Chand Sharma Prop., Ferozepur V. The Income Tax Officer, Ferozepur

MA 22/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4623 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

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.22(ASR)/2016 (ARISING OUT OF ITA NO.143(ASR)/2016) ASSESSMENT YEAR:2009-10 PAN:ARDPS2308H SH. PREM CHAND SHARMA PROP. VS. THE INCOME TAX OFFI CER, M/S. PREM KARYANA STORE, WARD 3(2), KUMHAR MANDI, FEROZEPUR. FEROZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.P.N. ARORA, ADVOCATE RESPONDENT BY: SH. CHARAN DASS, DR DATE OF HEARING: 05/08/2016 DATE OF PRONOUNCEMENT: 22/08/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 06.04.2016, PASSED IN ITA NO.143(ASR)/2016 FOR THE ASSESSMENT YEAR 2009-10. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS ARGUED AND POINTED OUT THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE A ND IT WAS CLEAR FROM THE AFORESAID ORDER OF THE TRIBUNAL THAT THE NOTICE SENT BY THE OFFICE OF THE TRIBUNAL WAS RECEIVED BACK WITH THE REMARKS UNCLA IMED, RETURNED TO THE SENDER. HE, THEREFORE, SUBMITTED THAT SINCE TH ERE WAS REASONABLE AND SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE T RIBUNAL, THE EX-PARTE 2 ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED TO BE DECIDED AFRESH ON MERITS. 3. THE LD. DR DID NOT OPPOSE THE REQUEST OF THE ASS ESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISC ELLANEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TR IBUNAL, DATED 06.04.2016. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL, DATED 06.04 2016 OF THIS BENCH AND FIX THE MAIN APP EAL FOR HEARING ON 03.10.2016. NO SEPARATE NOTICE BE ISSUED, AS THIS ITSELF BE A N OTICE, FOR HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/08/ 2 016. 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:SH. PREM CHAND SHARMA, FEROZEPUR. 2. THE ITO, WARD 3(2), FEROZEPUR. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.