Sh. Shital Kumar Vij, Jalandhar V. The ACIT, Jalandhar

MA 23/ASR/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7676 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 26-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: K R JAIN

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.86(ASR)/2010 (ARISING OUT OF I.T.A. NO.106(ASR)/2010) ASSESSMENT YEAR:2006-07 PAN;AGSPK3927G SH. ANISH KUMAR S/O VS. THE DY. C.I.T., SH. HARBANS LAL, CIRCLE-1, BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. K.R. JAIN, ADV. RESPONDENT BY:SH. AMRIK CHAND, DR DATE OF HEARING :23/03/2012 DATE OF PRONOUNCEMENT:23/03/2012 ORDER PERBENCH; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 21.05.201 0 PASSED IN ITA NO.106(ASR)/2010 FOR THE ASSESSMENT YEAR 2006-07, O N THE GROUND THAT SH. BRIJ LAL SHARMA, OFFICE ASSISTANT OF ASSESSEES COU NSEL COULD NOT COMMUNICATE THE DATE OF HEARING TO THE ASSESSEES COUNSEL AND THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE AS AN UNAD MITTED. 2 2. THE LD. COUNSEL FOR THE ASSESSEE, SH. K.R. JAIN, ADVOCATE, REQUESTED FOR RECALLING THE ORDER DATED 21.05.2010 ON THE GRO UND MENTIONED IN THE MISCELLANEOUS APPLICATION. 3. ON THE CONTRARY, THE LD. DR DID NOT RAISE ANY OB JECTION TO THE REQUEST OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE GROUNDS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION, WE ARE O F THE VIEW THAT THE REASONS MENTIONED BY THE ASSESSEE ARE PLAUSIBLE FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 21.05.2010 (SUPRA). THEREFORE, WE RE CALL OUR ORDER DATED 21.05.2010 BY ALLOWING THE APPLICATION FILED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. IN ITA NO.106( ASR)/2010 FILED BY THE ASSESSEE FOR THE A.Y. 2006-07 FOR 13.05.2012, AS BO TH THE PARTIES ARE AGREED TO ARGUE THE CASE ON THAT DATE. THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES BECAUSE THE ORDER HAS BEEN PRONOUNCED IN T HE OPEN COURT AND THE LD. COUNSEL FOR THE ASSESSEE HAS NOTED THE DATE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED 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/ 3 COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: SH. ANISH KUMAR, BATHINDA. 2. THE DCIT, CIR.1, BATHINDA. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.