SH. ASHWANI SINGH TAKHUR, JAMMU V. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

MA 25/ASR/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4291 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 09-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 25-27/Asr/2019 (In W.T.A.No.4-6/Asr/2018) Assessment Year: 2011-12-2013-14 Sh. Ashwani Singh Thakur 61-D, D/C Gandhi Nagar, Jammu [PAN: AAPPT5595E] (Appellant) Vs. DCIT, Central Circle, Jammu. (Respendent) Appellant by None Respondent by Sh. Rohit Mehra, Sr.D.R. Date of Hearing 06.05.2022 Date of Pronouncement 20 .05.2022 ORDER Per Anikesh Banerjee, JM: 1. The instant miscellaneous application was filed by the assessee on dated 10/07/2019 under section 254(2)(b) of the Income Tax Act, 1961 arising out from the order of the ITAT Amritsar bench bearing WTA No. 4-6/Asr/2018, order pronounced on dated 20/05/2019 for A.Y. 2011-12 to 2013-14. 2. The WTA order was passed by the ITAT exparte and no grounds of assessee were considered in the order. The assessee filed an Affidavit with the miscellaneous application. The said affidavit was executed on dated 01/07/2019 by the assessee which is kept in record. The assessee was unable to appear due to the reason is that the assessee empowered CA for attending the hearing before the bench. The date was fixed for hearing on 15 th May, 2019. The said date was adjourned and next date was fixed on 20 th May 2019. Due to unavoidable circumstances the authorised representative unable to appear before the bench and experte order was passed by the bench. 3. We considered the assessee’s submission. The issue is genuine hardship and unavoidable circumstances for assessee. With the consent of Ld Sr. DR. the matter is recalled. The respectful consideration of judgement of Honourable Apex Court in the case Income-tax Officer v. M. K. Mohammed Kunhi, [1969] 71 ITR 815 (SC) the matter is fixed for hearing on 6 th June, 2022 before the bench related to WTA-4-6/Asr/2018. In the result, the miscellaneous applications are allowed. Order pronounced in the open court on 20.05.2022 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order