The Jammu & Kashmir Projects, Srinagar V. The Assessing Officer, Srinagar

MA 34/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8891 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 21-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M A MIR COST ACCOUNTANT

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. NOS.33 & 34(ASR)/2012 (ARISING OUT OF I.T.A. NOS.184 & 315(ASR)/2011) ASSESSMENT YEARS: 2006-07 & 2007-08 PAN :AABCJ2455N M/S. J & K PROJECTS CONSTRUCTION CORPN. VS INCOME T AX OFFICER, SRINAGAR. CIRCLE-3, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. M.A. MIR, COST ACCOUNTANT 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 ICATIONS FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 25.07.2012 PASSED IN ITA NOS.184 & 315(ASR)/2011 FOR THE ASSESSMENT YEAR S 2006-06 & 2007-08. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE, DREW OUR ATTENTION TO THE APPLICATION DATED 21.08.2012 SUBMI TTED BY THE ASSESSEE 2 MENTIONING THEREIN THE REASONS FOR NON APPEARANCE BEFORE THE TRIBUNAL. THE CONTENTS OF THE SAID APPLICATION ARE REPRODUCED AS UNDER: MAY IT PLEASE YOUR HONOUR, AS PER THE ORDER DATED 25 TH JULY, 2012 IN THE CASE OF CAPTIONED APPELLANT, APPEAL HAS BEEN DISMISSED FOR NON APPEAR ANCE ON PART OF THE APPELLANT. THE FAX OF THE OFFICE OF HONBLE INCOME TAX TRIBUNAL WAS NOT WORKING IN THE MORNING. THE COUNSEL CONTACT ASS ISTANT REGISTRAR OF THE HONBLE TRIBUNAL AND CONVEYED HIM THE REASON FOR NON APPEARANCE ON THAT DATE. LATER OUR COUNSEL HAS ALSO SENT FAX MESSAGE REQUESTED THE HONOURABLE BENCH FOR ADJOURNMENT OF THE CASE TO SOME OTHER DATE. SINCE IT IS NOT THE CASE, WHERE WE ARE NOT INTERES TED TO PROSECUTING THE MATTER. THE AFORESAID FACTS CLEARLY INDICATE THAT WE SOUGHT ADJOURNMENT ON THAT DATE AND WE ARE QUITE IN TERESTED IN GETTING THE CASE PROSECUTED IN A PROPER MANNER. I ALSO DO SWEAR AN AFFIDAVIT ABOUT THE FACT. NOW, I MAY TAKE THIS OPPORTUNITY TO PRAY TO THE HON ORABLE BENCH FOR RESTORATION OF THE APPEALS FILED BY US AND THE APPE ALS AFTER RESTORATION BE FIXED FOR EARLY HEARING IN THE INTEREST OF JUSTI CE. I HOPE MY PRAYER IS ACCEDED TO THIS APPLICATION IS ACCOMPANIED WITH FEES AS PRESC RIBED. FOR JAMMU & KASHMIR PROJECTS CORPN. LTD. SD/- (MANAGING DIRECTOR) IN VIEW OF THE ABOVE SUBMISSIONS, THE LD. COUNS EL FOR THE ASSESSEE PRAYED TO RECALL THE ORDER OF THE TRIBUNAL DATED 2 5.07.2012. 3. THE LD. DR, SH. TARSEM LAL, DID NOT OPPOSE THE R EQUEST OF THE ASSESSEE COUNSEL. 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 3 OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONA BLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 25.07 .2012. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBU NAL DATED 25.07.2012 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. NOS.33 & 34(ASR)/2012 OF TH E ASSESSEE ARE 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: M/S. J & K PROJECTS CONSTRUCTION CORP N. SRINAGAR. 2. THE ITO WARD-3, SRINAGAR. 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.