The Income Tax Officer, Srinagar V. Assadullah Allie, Srinagar

MA 22/ASR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 7320 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 09-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P N ARORA; M A MIR
• Assessee Lawyers: S S KANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. T .S. KAPOOR, ACCOUNTANT MEM BER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER M. A. NO. 22/(ASR)/2017 (ARISING OUT OF I.T.A NO. 142(ASR)/2015) ASSESSMENT YEAR: 2010-11 PAN: ADFPA8001P ASSADULLAH ALLIE GREEN AVENUE, SECTOR 1 ST , HYDERPORA, SRINAGAR. VS. INCOME TAX OFFICER, WARD-3 (1),SRINAGAR, JAMMU & KASHMIR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P. N. ARORA & M. A. MIR RESPONDENT BY: SH. S. S. KANWAL (D.R.) DATE OF HEARING: 27.10.2017 DATE OF PRONOU NCEMENT: 31.10.2017 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE AGAINST THE ORDER OF THE HON'BLE TRIBUNAL DATED 27.07.2016 IN ITA NO.142 (ASR)/2015. 2. AT THE OUTSET, THE LD. AR CONTENDED THAT THE ASS ESSEE COULD NOT ATTEND THE HEARING ON 27.07.2016. THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS MENTIONING THEREIN THE REASONS FOR NON ATTENDANCE, WHICH ARE REPRODUCED AS UNDER: THE APPELLANT HAS RECEIVED ORDER DATED 27.07.2016 WHEREBY APPEAL OF THE APPELLANT HAS BEEN DISMISSED FOR WANT OF PROSEC UTION. THIS APPLICATION IS FILED AGAINST THE ORDER PASSED VIDE ITA NO. 142 (ASR)/2015, ASSESSMENT YEAR 2010-11. THE APPEAL HA S BEEN DISMISSED FOR NON-COMPLIANCE MADE BY THE APPELLANT. THE NON-C OMPLIANCE MADE THE APPELLANT ARE NOT DELIBERATE. THE REASONS FOR NON-C OMPLIANCE ARE FOUR MONTHS CURFEW IN KASHMIR VALLEY DUE TO CURRENT UNRE ST WITNESSED BY THE VALLEY. NOW THIS APPLICATION IS MADE WITH THE REQUE ST FOR RECALLING OF THE ORDER. THIS APPLICATION IS ACCOMPANIED WITH PRESCRIBED FEE S. MA NO. 22 (ASR)/2017 ARISING OUT OF IT A NO. 142(ASR)/2015 ASST. YEAR:2010-11 2 IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNS EL FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL ORDE R DATED 27.07.2016 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, T O 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 27.07.2016 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 28.12.2017. 4. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT ION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31.10. 2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 31/10/2017 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