The Dy. Commissioner of Income-tax, Hoshiarpur V. M/s. Hoshiarpur Automobiles, Hoshiarpur

MA 23/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9660 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-12-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 09-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: RAVISH SOOD

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.N0.23(ASR)/2012 (ARISING OUT I.T.A. NO. 412(ASR)/2012) ASSESSMENT YEAR:2007-08 PAN :AAAFH6382G M/S. HOSHIARPUR AUTOMOBILES, VS. DY.COMMR. OF INCOM E-TAX, JALANDHAR. HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.RAVISH SOOD, ADV. RESPONDENT BY:SH.R.L.CHHANALIA, DR DATE OF HEARING: 28 /12/2012 DATE OF PRONOUNCEMENT:28/12/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATI ON FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 24.04.2012 PASSED IN IT A NO.412(ASR)/2010 FOR THE ASSESSMENT YEAR 2007-08 BY STATING THAT THE NOT ICE OF HEARING WAS SENT TO THE OFFICE OF THE LD. COUNSEL FOR THE ASSESSEE AT J ALANDHAR, WHICH WAS DELIVERED TO HIM BUT THE LD. COUNSEL FOR THE ASSES SEE WAS GOING OUT OF STATION AND COULD NOT APPEAR BEFORE THIS BENCH. THE LD. COU NSEL FOR THE ASSESSEE, 2 SH. DINESH SARNA HAS ALSO FILED AN AFFIDAVIT DATED 30.06.2012 STATING HIS BONAFIDE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. 2. KEEPING IN VIEW THE CONTENTIONS RAISED BY THE AS SESSEE IN THE PRESENT MISC. APPLICATION, WHICH IS SUPPORTED BY THE AFFIDA VIT OF SH. DINESH SARNA, ADVOCATE FOR THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE, THE EX-PARTE ORDER DATED 24.04 .2012 NEED TO BE RECALLED. THEREFORE, WE RECALL THE SAME AND DIRECT THE REGIST RY TO FIX THE MAIN APPEAL IN ITA NO.412(ASR)/2010 FOR HEARING ON 28.03.2013. THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES AS THE ORDER W AS PRONOUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE M.A.NO.23(ASR)/2012 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH DECEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH DECEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. HOSHIARPUR AUTOMOBILES, JALANDHAR . 2. THE DCIT, HOSHIARPUR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER