M/s. Bajaj Steel Traders, KOTKAPURA V. The Income tax Officer, Faridkot

MA 25/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1582 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 26-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: FAQIR CHAND BAJAJ PARTNER

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. 25(ASR)/2014 [IN I.T.A. NO. 544(ASR)/2013] ASSESSMENT YEAR: 2008-09 PAN: AADFB0955C M/S BAJAJ STEEL TRADERS, VS. INCOME TAX OFFICER, KOTKAPURA WARD-III(3), FARIDKOT (APPELLANT) (RESPONDENT) APPELLANT BY: SH. FAQIR CHAND BAJAJ, PARTNER RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 28.03.2014 DATE OF PRONOUNCEMENT: 28.03.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 20.11.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 544(ASR)/2013, PERTAINING TO THE ASSESSMENT YEAR 2008-09 FOR NON-P ROSECUTION. 2) AT THE TIME OF HEARING, SH. FAQIR CHAND BAJAJ, P ARTNER, STATED THAT HEARING OF THE MAIN APPEAL WAS FIXED ON 20.11. 2013 AND IT WAS THE LAST DATE FOR FILING THE ANNUAL VAT RETURNS UNDER T HE PUNJAB VALUE ADDED TAX, 2005 AND THEIR COUNSEL WERE BUSY IN FILL ING THE ANNUAL VAT RETURN ON THAT DATE, THEREFORE, THEY COULD NOT ATTE ND THE COURT ON THE DATE 2 M.A. NO. 25(ASR)/2014 OF HEARING. THEREFORE, HE REQUESTED THAT THE ORDER DATED 20.11.2013 MAY BE RECALLED AND THE MAIN APPEAL I.E. I.T.A. NO. 544 (ASR)/2013 MAY BE HEARD ON MERIT. 3) LEARNED DR HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF THE ASSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE CONTENTIONS RAISE D BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AND WE ARE OF THE VIEW TH AT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECAL LING OF THE ORDER DATED 20.11.2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 20.11.2013 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 544(ASR) OF 2013 ON 29.04.2014 FOR HEARING. THE RE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER HAS BEEN P RONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 3 M.A. NO. 25(ASR)/2014 1. THE ASSESSEE: M/S BAJAJ STEEL TRADERS, KOTKAPURA 2. ITO, WARD-III(3), FARIDKOT 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.