Sh. Vishal Batra, Jalandhar V. The Income tax Officer, Jalandhar

MA 27/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0743 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 11-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: BHAGAT ITP

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. 27(ASR)/2013 (IN I.T.A. NO. 268(ASR)/2012) ASSESSMENT YEAR: 2006-07 PAN: AANPB3784B SHRI. VISHAL BATRA, VS. INCOME TAX OFFICER- 1( 4), C/O- M/S BATRA SONS JALANDHAR 116-A, NAKODAR ROAD, JALANDHAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. M.R. BHAGAT, ITP RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 13.09.2013 DATE OF PRONOUNCEMENT: 13.09.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELL ANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 17.01.2013, WHEREB Y THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PR OSECUTION. 2) WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO GON E THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE PRESENT M ISCELLANEOUS APPLICATION AND WE ARE OF THE VIEW THAT THE ASSESSE E HAS EXPLAINED 2 M.A. NO. 27(ASR)/2013 (IN I.T.A. NO. 268(ASR)/2012) SUFFICIENT REASON FOR RECALLING THE ORDER DATED 17. 01.2013 PASSED BY THIS BENCH. ACCORDINGLY, WE HEREBY RECALL THE ORDER DATE D 17.01.2013 AND FIX THE MAIN APPEAL I.E. I.T.A. NO. 268(ASR)/2012 FOR 2 7.11.2013. THERE IS NO NEED TO ISSUE NOTICE TO THE PARTY AS THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 3) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH SEPTEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SHRI. VISHAL BATRA, C/O- M/S BATRA SO NS 116-A, NAKODAR ROAD, JALANDHAR 2. INCOME TAX OFFICER- 1(4), JALANDHAR 3. THE CIT(A), JALANDHAR 4. THE CIT, JALANDHAR 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.