Sh. Harbans Singh Cheema, Amritsar. V. The Income Tax Officer, Amritsar.

MA 24/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4620 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 21-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 24(ASR)/2016 (ARISING OUT OF ITA NO.85(ASR)/2015) ASSESSMENT YEAR:2006-07 PAN: ABXPC9614J SH. HARBANS SINGH CHEEMA VS. INCOME TAX OFFICER, S/O SH. RAM SINGH, WAD-5(2), AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.TARUN BANSAL, ADV. 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 OF THE ORDER OF THE TRIBUNAL DATED 16.11. 2015 PASSED IN ITA NO.85(ASR)/2015 FOR THE ASSESSMENT YEAR 2006-07 WHE REBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT O F PROSECUTION. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT HIS CA HAD NEVER APPEARED BEFORE THE TRIBUNAL IN THE PAST AND IT WAS HIS FIRST APPEAL AND HE THOUGHT THAT ONCE THE N OTICE IS RECEIVED THEN M.A. NO.24(ASR)/2016 A.Y. 2006-07 3 HEARING. NO SEPARATE NOTICE BE ISSUED TO THE PARTIE S, AS THE DECISION WAS PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 22/08/ 2 016. 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:SH. HARBANS SINGH CHEEMA, AMRITSAR. 2. THE ITO WARD 5(2), ASR 3. THE CIT(A), ASR 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER