Sh. Ajmer Singh, Jalandhar V. The Income Tax Officer, Kapurthala

MA 25/ASR/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3274 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 09-03-2016
• Court: TRIBUNAL
• Keywords: Reasonable cause

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.25(ASR)/2016 (ARISING OUT OF ITA NO.457(ASR)/2014 ASSESSMENT YEAR:2007-08 PAN: BGFPS2139L SH. AJMER SINGH VS. INCOME TAX OFFICER, C/O SODHI AND SAMRA TRADERS, WARD-2, PHAGWARA. VILL. JANDIALA, THE. PHILLAUR, DISTT. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAKESH JOSHI, 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: THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE ARI SES FROM THE ORDER OF THE TRIBUNAL DATED 09.12.2015 PASSED IN IT A NO.457(ASR)/2014 FOR THE ASSESSMENT YEAR 2007-08, WHEREBY THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED THE F OLLOWING WRITTEN SUBMISSIONS OF THE ASSESSEE: IN THE ABOVE REFERRED APPEAL, IT IS HUMBLY SUBMITT ED THAT THE SAID APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 03/ 12/2015, HOWEVER, ON THE SAID DATE THE HONBLE BENCH WAS ON CAMP AT J AMMU. THAT THE ASSESSEE DID NOT RECEIVE THE INTIMATION OF THE NEXT DATE OF HEARING WHICH WAS FOR 09/12/2015 AND ON THE SAID DA TE THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION, WITH THE GRACE OF THE HONBLE BENCH TO THE ASSESSEE TO MOVE THIS APPL ICATION FOR 2 RECALLING OF THE APPEAL, VIDE ORDER DATED 09.12.201 5. THE CHALLAN FOR REQUISITE FEE OF RS.50/- IS ATTACHED HEREWITH. IT IS, THEREFORE, PRAYED THAT SINCE THE INTIMATION FOR HEARING OF NEXT DATE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, A N AFFIDAVIT OF THE ASSESSEE TO THIS EFFECT IS ATTACHED HEREWITH, IN SA ID APPEAL MAY KINDLY BE RECALLED, IN THE INTEREST OF JUSTICE. IN VIEW OF THE ABOVE SUBMISSIONS, THE ASSESSEES CO UNSEL PRAYED FOR RECALL OF THE AFORESAID ORDER OF THE TRIBUNAL TO BE DECIDE D AFRESH IN ACCORDANCE WITH LAW. 3. THE LD. DR DID NOT OPPOSE THE REQUEST OF THE ASS ESSEES COUNSEL, 4. HAVING HEARD BOTH THE PARTIES, WE ARE OF THE VIE W THAT THE ASSESSEE HAS EXPLAINED THE REASONABLE CAUSE FOR NOT ATTENDIN G THE PROCEEDINGS BEFORE THE TRIBUNAL. THEREFORE, IN THE INTEREST OF JUSTICE, THE AFORESAID ORDER OF THE TRIBUNAL, DATED 09/12/2015 IS HEREBY R ECALLED AND THE MAIN APPEAL IS RESTORED TO ITS ORIGINAL NUMBER AND IS FIXED FOR HEARING ON 04.10.2016. THERE IS NO NEED TO ISSUE SEPARATE NOT ICE TO THE PARTIES AS THE DECISION WAS PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE 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:SH. AJMER SINGH, VILL. JANDIALA, TEHSI L PHILLAUR 2. THE ITO, WARD-2, PHAGWARA. 3. THE CIT(A), JLR 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER