M/s. Sai Kirpa Waxing Plant, Abohar V. The Income-tax Officer, Abohar

MA 24/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0437 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 28-01-2013
• 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. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NOS 24 & 25(ASR)/2013 (ARISING OUT OF I.T.A. NOS.509 & 510(ASR)/2011) ASSESSMENT YEAR:2008-09 & 2009-10 PAN :AAOPM5750B M/S. SAI KIRPA WAXING PLANT, VS. THE INCOME TAX OFF ICER, SITTO ROAD, ABOHAR. WARD II(3), ABOHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.P.N.ARORA, ADVOCATE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 21/06/2013 DATE OF PRONOUNCEMENT:21/06/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED BOTH THESE MISCELLANEOUS AP PLICATIONS FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 03.12.201 2 PASSED IN ITA NOS. 509 & 510(ASR)/2011 FOR THE ASSESSMENT YEARS 2008-09 & 2009-10, IN WHICH THIS BENCH HAS DISMISSED THE APPEALS FILED BY THE ASSES SEE IN LIMINE. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE, MR. P.N.ARORA, STATED THAT NOW HE HAS FILED THE POWER OF ATTORNEY DULY SIGNED BY THE ASSESSEE, AS DESIRED BY THE BENCH AND THE ASSESSEE IS VERY MUCH INTERESTED TO 2 PROSECUTE THE MATTER IN DISPUTE. ACCORDINGLY, HE RE QUESTED THAT THE MATTER MAY BE RECALLED FOR FRESH ADJUDICATION. 3. ON THE CONTRARY, THE LD. DR DID NOT RAISE ANY OB JECTION TO THE REQUEST OF THE ASSESSEES COUNSEL. 4. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE VI EW THAT IT IS A FIT CASE WHERE THE ORDER OF THE TRIBUNAL DATED 03.12.2012 CA N BE RECALLED AS THE LD. COUNSEL FOR THE ASSESSEE, MR. P.N.ARORA, HAS FILED THE POWER OF ATTORNEY DULY SIGNED BY THE ASSESSEE. ACCORDINGLY, WE RECAL L THE SAID ORDER OF THE TRIBUNAL AND FIX THE MAIN APPEALS I.E. IN ITA NOS.5 09 & 510(ASR)/2011 FOR HEARING ON 27.08.2013. THERE IS NO NEED TO ISSUE SE PARATE NOTICE TO THE PARTIES AS THE ORDER WAS PRONOUNCED IN THE OPEN COU RT. 5. IN THE RESULT, M.A.NOS. 24 & 25(ASR)/2013 FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST JUNE, 2013. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST JUNE, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. SAI KIRPA WAXING PLANT, ABOHAR. 2. THE ITO WARD II(3), ABOHAR. 3. THE CIT(A), BHATINDA. 4. THE CIT, BHATINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY