M/s Landmark Colonizers, Jalandhar V. The Assistant Commissioner of Income Tax, Jalandhar

MA 23/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4619 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 12 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: 09-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DINESH SARNA
• Keywords: Opportunity of being heard

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.23(ASR)/2016 (ARISING OUT OF ITA NO.85(ASR)/2014) ASSESSMENT YEAR:2009-10 PAN: AACFL5129P M/S. LANDMARK COLONIZERS VS. ASSTT. COMMR. OF INCOM E TAX, PPR BUILDING, NAKODAR ROAD, RANGE-1, JALANDHAR. JALANDHA (APPELLANT) (RESPONDENT) APPELLANT BY: SH.DINESH SARNA, 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 23.04.2014 PASSED IN ITA NO.85(ASR)/2014 FOR THE ASSESSMENT YEAR 200 9-10. 2. THE ASSESSEE HAS MOVED THE APPLICATION DATED 09. 02.2016, WHEREIN, THE FOLLOWING SUBMISSIONS HAVE BEEN MADE: IT IS HUMBLY SUBMITTED AS UNDER:- 1. THAT ASSESSEE BEING AGGRIEVED WITH THE ORDER PAS SED BY WORTHY CIT(A), JALANDHAR J2.12.2013 HAD FILED AN AP PEAL BEFORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL, A MRITSAR BENCH, AMRITSAR (HEREINAFTER REFERRED TO AS TRIBUN AL), WHICH THEREIN WAS MARKED AS APPEAL NO. 85/ASR/2014 BY THE HONBLE TRIBUNAL. 2. THAT THE ASSESSEE FIRM WAS IN RECEIPT OF A NOTIC E FROM THE HONBLE TRIBUNAL WHEREIN IT WAS INTIMATED THAT THE THERE WAS MA NO.85(ASR)/2014 A.Y. 2009-10 2 A DEFECT IN APPEAL REGARDING APPEAL FEES DEPOSITED BY ASSESSEE FIRM. 3. THAT THEREAFTER THE COUNSEL OF ASSESSEE FIRM WAS IN RECEIPT OF AN ORDER DT. 23.04.2014 OF THE HONBLE TRIBUNAL WHE REIN THE HONBLE BENCH HELD THAT ASSESSEE HAS NOT RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRAR VIDE DEFECT MEMO, W E ARE OF THE VIEW THAT ASSESSEE IS NOT INTERESTED TO PROSECU TE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEAL IS DISMISSED IN LIMINE, BEING DEFECTIVE WITH THE LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, BUT ONLY AFTER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTRAR IN THE SAID DEFECT MEMO. 4. THAT THE ASSESSEE FIRM HAD NO FAULT ON ITS PART, AFTER RECEIVING DEFECT MEMO COUNSEL OF ASSESSEE FIRM HAS APPROACHED TO THE LD. ASSESSING OFFICER AND REQUEST ED HIM FOR CHANGE OF HEAD IN CHALLAN OF APPEAL FEES PAID B Y THE ASSESSEE FIRM, WHICH REQUIRES SUFFICIENT TIME TO CH ANGE AS THE SAME IS TO BE DONE BY ADDITIONAL DIRECTOR (SYST EM). 5. THAT ASSESSEE FIRM HAD SUFFERED WITHOUT ANY FAUL T ON ITS PART. CHALLAN OF APPEAL FEE IS RECTIFIED ON 23.06.2014, S O, THEREFORE ASSESSEE FILING THE PRESENT APPLICATION U/RULE 24 O F THE INCOME-TAX APPELLATE TRIBUNAL RULES, 1963 R.W.S 254 (2) OF THE INCOME TAX ACT. 1961, WHICH IS SUPPORTED WITH C OPY OF FORM 26AS, WHEREIN THE MINOR HEAD OF CHALLAN IS REC TIFIED. 6. HONBLE SIR, IN THE LIGHT OF DULY SUBSTANTIATED FACT, IT IS HUMBLY PRAYED THAT THE TRIBUNAL IN EXERCISE THE POW ER VESTED WITH IT U/RULE 24(SUPRA) R.W SECTION 25(2) ( SUPRA) AFTER TAKING THE COGNIZANCE OF THE FACT AS THE FAILURE O N THE PART OF THE ASSESSEE FIRM TO CURE THE DEFECT IN THE APPEAL FILED BY ASSESSEE FIRM WAS NOT ON ACCOUNT OF ANY LAPSE ON TH E PART OF ASSESSEE FIRM. THEREFORE IT IS REQUESTED THAT BE PL EASED TO RECALL THE ORDER AND AFFORD AN OPPORTUNITY OF BEING HEARD TO APPELLANT. 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 MA NO.85(ASR)/2014 A.Y. 2009-10 3 SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TR IBUNAL, DATED 23.04.2014. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL, DATED 23.04 2014 OF THIS BENCH AND FIX THE MAIN APP EAL FOR HEARING ON 03.10.2016. NO SEPARATE NOTICE BE ISSUED, AS THIS ORDER ITSELF IS A NOTICE, FOR HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/08/ 2016. 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:M/S. LAND MARK COLONISERS, PPR BUILDIN G, JALANDHAR. 2. THE ACIT, RANGE-1, JALANDHAR. 3. THE CIT(A), JLR 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.