Sh Anil Kumar, Jammu V. The Income-tax Officer, Jammu

MA 3/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0159 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 03-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: P N ARORA

Judgement Text

1 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. NOS. 03 & 04 (ASR) OF 2013 (ARISING OUT OF I.T.A. NOS. 369 & 370(ASR) OF 2012 ASSESSMENT YEAR: 2004-05 & 2005-06 PAN: AGAPG0354K SH. ANIL KUMAR VS. INCOME TAX OFFICER , M/S SHIVA STEEL INDUSTRIES, WARD I(1), JAMMU GANGYAL, JAMMU. (APPLICANT) (RESPONDENT) APPLICANT BY: SH. P.N. ARORA, ADVOCATE. RESPONDENT BY: SH. R.L. CHHANALIA, D.R. DATE OF HEARING: 17.05.2013 DATE OF PRONOUNCEMENT: 17.05.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELL ANEOUS APPLICATIONS FOR RECALLING OF THE ORDER DATED 3 RD DECEMBER, 2013, WHEREBY THIS BENCH HAD DISMISSED THE THE APPEALS FILED BY THE ASSESSEE I.E. I.T.A. NO. 369 & 370 (ASR) OF 2012, PERTAINING TO ASSESSMENT YEARS 2 004-05 & 2005-06 RESPECTIVELY, FOR NON-PROSECUTION. 2 2) IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT HE HAD ENGAGED SH. P.N. ARORA, ADVOCATE, AS COUNSEL TO ATTEND THE CASES AND POWER OF ATTORNEY WAS SENT ON 03.12.2013. IT IS FU RTHER SUBMITTED THAT THE ASSESSEE WAS UNDER IMPRESSION THAT THE POWER OF ATTORNEY HAS ALREADY BEEN FILED BUT THE SAME HAS NOT BEEN DONE BY HIS CO UNSEL AND THE BENCH HAS DISMISSED THE MAIN APPEALS OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT SH. ARORA, LEARNED COUNSEL FOR THE ASSE SSEE, HAS FILED THE ADJOURNMENT APPLICATION WITHOUT ANY AUTHORIZATION. ASSESSEE REQUESTED THAT IN THE INTEREST OF JUSTICE, THE ORDER DATED 03 .12.2012 MAY BE RECALLED AND THE APPEALS FILED BY THE ASSESSEE MAY BE HEARD ON MERIT ON 23.07.2013 BECAUSE THE OTHER CROSS-APPEALS FILED BY THE DEPARTMENT ARE FIXED ON THAT DATE. 3) ON THE OTHER HAND, LEARNED D.R. HAS NOT RAISED A NY OBJECTION ON THE REQUEST OF THE ASSESSEE. 4) AFTER HEARING BOTH THE PARTIES AND GOING THROUG H THE CONTENTION RAISED BY THE ASSESSEE AS WELL AS LEARNED D.R., WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CA USE FOR RECALL OF THE ORDER DATED 03.04.2012. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 03.04.2012 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 03.04.2012 BY DIRECTING THE REGISTRY TO FIX I .T.A. NOS. 369 & 370 3 (ASR) OF 2012 FOR HEARING ON 23.07.2013. THERE IS N O NEED TO ISSUE NOTICE TO THE ASSESSEE AS SH. P.N. ARORA, LEARNED COUNSEL FOR THE ASSESSEE, HAS NOTED THE DATE OF HEARING I.E. 23.07.2013 OF THE MA IN APPEALS. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION N OS. 03 & 04(ASR) OF 2013, FILED IN I.T.A. NO. 369 & 370(ASR) OF 2012 RESPECTIVELY ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MAY, 2013 SD/./ SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH MAY , 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. ANIL KUMAR, M/S SHIVA STEEL INDU STRIES, GANGYAL, JAMMU. 2. INCOME TAX OFFICER, WARD I(1), JAMMU. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.