Sh. Kanwaljit Singh Lally, Jalandhar V. The Income-tax Officer, Jalandhar

MA 32/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8893 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 03-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.32(ASR)2012 (ARISING OUT OF I.T.A. NO.472(ASR)/2012) ASSESSMENT YEAR:2007-08 PAN :ABSPS4806K M/S. KANWALJIT SINGH LILLY VS. INCOME TAX OFFICER, JALANDHAR. WARD IV(2), JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. ANIL MIGLANI, ADV. RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING:28/09/2012 DATE OF PRONOUNCEMENT:28/09/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 03.04.2012 PASSED IN ITA NO.472(ASR)/2011 FOR THE ASSESSMENT YEAR 2007-0 8. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE, SH. ANIL MIGLANI, ADVOCATE, DREW OUR ATTENTION TO THE APPLIC ATION DATED 01.08.2012 SUBMITTED BY THE ASSESSEE MENTIONING THEREIN THE R EASONS FOR NON 2 APPEARANCE BEFORE THE TRIBUNAL. THE CONTENTS OF THE SAID APPLICATION ARE REPRODUCED AS UNDER: IT IS RESPECTFULLY SUBMITTED AS UNDER: THE ABOVE MENTIONED APPEAL HAS BEEN DECIDED VIDE O RDER DATED 03.04.2012. THE ORDER OF THE HONBLE TRIBUNAL HAS B EEN DECIDED DUE TO NON APPEARANCE OF THE ASSESSEE. ON THE DATE OF H EARING FIXED ON 03.04.2012 AT AMRITSAR. THE HONBLE BENCH HAVE MENT IONED IN THE ORDER THAT THE ASSESSEE IS THE LIBERTY TO FILE THE MISCELLANEOUS APPLICATION FOR RECALL OF THE ORDER. IT IS SUBMITTED THAT THE NOTICE OF HEARING WAS FOR 03.04.2012 BUT IT WAS RECEIVED BY THE ASSESSEE AFTER THE DATE OF HEARING ON 06.04.2012 AS DUE TO NON AVAILABILITY OF THE ASSESSEE AT THE BUSINESS PREMISES AT VPO KOTLITHAN SINGH, JALANDHAR, THE ENVELOPE CONTAINING THE NOTICE AS REDIRECTED TO THE ASSESSEES RESIDENTIAL ADDRESS AT VPO NANGAL SHAMA, LADHEWALI, JALANDHAR AND RECEIVED ON 06.04.2012. TH EREFORE, I COULD NOT APPEAR ON 03.04.2012. A PHOTOSTAT COPY OF THE ENVELOPE WHEREIN THE NOTIC E WAS REDIRECTED IS ENCLOSED HEREWITH. AN AFFIDAVIT OF THE ASSESSEE CONFIRMING THE ABOVE FACTS IS ALSO ENCLOSED HEREWITH. IT IS, THEREFORE, PRAYED THAT THE ORDER MAY BE R ECALLED & THE APPEAL BE KINDLY DISPOSED OF AFRESH. SD/- (APPELLANT) 01.08.2012 IN VIEW OF THE ABOVE SUBMISSIONS, THE LD. COUNS EL FOR THE ASSESSEE PRAYED TO RECALL THE ORDER OF THE TRIBUNAL DATED 0 3.04.2012. 3. THE LD. DR, SH. TARSEM LAL, DID NOT OPPOSE THE R EQUEST OF THE ASSESSEE COUNSEL. 3 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLA NEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONA BLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 03.04 .2012. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBU NAL DATED 03.04.2012 OF THIS BENCH AND FIX THE MAIN APPEAL FOR HEARING ON 26.12.2012. NO SEPARATE NOTICE BE ISSUED AS THE DATE OF HEARING HAS BEEN N OTED BY BOTH THE PARTIES. 5. IN THE RESULT, M.A. NO.32(ASR)/2012 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH SEPTEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28TH SEPTEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. KANWALJIT SINGH LILLY, JALANDHAR. 2. THE ITO WAD IV(2), JALANDHAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.