Sh Jaswinder singh, Bathinda V. The Income Tax Officer, Bathinda

MA 32/ASR/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3275 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 23-05-2016
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER M.A. NO.32/ASR/2016 (ARISING OUT OF ITA NO.115(ASR)/2016) ASSESSMENT YEAR:2011-12 PAN:AENPS5926C SH. JASWINDER SINGH VS. INCOME TAX OFFICER, 161, ROYAL ENCLAVE, WARD II(1), BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA, ADVOCATE RESPONDENT BY: SH. RAHUL DHAWAN, DR DATE OF HEARING: 16/09/2016 DATE OF PRONOUNCEMENT: 16/09/2016 ORDER PER T.S. KAPOOR, AM: THIS MISCELLANEOUS APPLICATION UNDER SEC. 254(2) OF THE INCOME-TAX ACT, 1961, HAS BEEN MOVED BY THE ASSESSEE PRAYING F OR RECALLING OF THE ORDER OF THE TRIBUNAL, DATED 29.03.2016 PASSED IN I TA NO. 115(ASR)/2016. 2. THE LD. COUNSEL FOR THE ASSESSEE, SH. P.N. ARORA , ADVOCATE, HAS SUBMITTED WRITTEN SUBMISSIONS DATED 18.05.2016, ME NTIONING THEREIN THAT THE ASSESSEE WAS UNDER THE BONAFIDE BELIEF THA T IT WAS THE PRELIMINARY NOTICE FOR THE ADMISSION OF APPEAL AND THE RESPONDENT TO FILE THE CROSS OBJECTION AND THEREAFTER THE REGULAR APPEAL WOULD BE FIXED FOR HEARING AFTER THE EXPIRY OF 30 DAYS TIME FOR FI LING THE CROSS OBJECTION BY THE RESPONDENT. HE STATED THAT DUE TO THIS BONAF IDE BELIEF THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL ON THE SCHEDULED DATE, AS THE ASSESSEE WAS UNDER BONAFIDE BELIEF THAT THE NOTICE WILL BE ISSUED LATER ON