Sh. Dinesh Kumar Sangar, Distt. Hoshiarpur V. The Income-tax Officer, Dasuya

MA 37/ASR/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0135 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-04-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 29-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

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.37(ASR)/2012 (ARISING OUT OF I.T.A. NO. 608(ASR)/2011 ASSESSMENT YEAR:2006-07 PAN :ACFPS4090K SH. DINESH KUMAR SANGAR PROP.; VS. THE INCOME TAX O FFICER, M/S. SANGAR TELECOM , TANDA. DASUYA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.NIRMAL MAHAJAN, CA RESPONDENT BY: SH. R.L. CHHANALIA, DR DATE OF HEARING:12/04/2013 DATE OF PRONOUNCEMENT:12/04/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 26TH JULY, 2012 PASSED IN ITA NO.608(ASR)/2011 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 27.0 8.2012, WHEREIN FOLLOWING SUBMISSIONS HAVE BEEN MADE: MA NO.37(ASR)/2012 2 I HAVE RECEIVED ON 06.08.2013, THE COPY OF THE OR DER PASSED BY THE HONBLE ITAT, AMRITSAR BENCH, DATED 26.07.2012, WH ICH STATES THAT THE APPEAL FILED BY ME BEFORE THE TRIBUNAL, BEING APPEAL NO.608(ASR)/2011 HAS BEEN DISMISSED ON THE GROUND THAT I HAVE DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 26.0 7.2012, WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. I SUBMIT THAT DUE TO PROBLEM IN THE BACK, THE COUN SEL COULD NOT APPEAR ON THE DATE OF HEARING AND HE SENT AN APPLICATION FOR ADJOURNMENT VIDE SPEED POST DATED 24.07.2012 (COY OF THE LETTE R ENCLOSED). THEREFORE, THE DEFAULT OCCURRED DUE TO THE REASONS AND CIRCUMSTANCES BEYOND MY CONTROL. IN THE ABOVE-STATED CIRCUMSTANCES , I PRAY THAT AF ORESAID ORDER DATED 26.07.2012 DISMISSING THE APPEAL FOR DEFAULT OF MY APPEARANCE ON THE SPECIFIED DATE, MAY BE REVOKED AND APPEAL RESTORED TO FILE FOR HEARING AND DISPOSAL ACCORDINGLY. SD/- (DINESH KUMAR SANGAR) APPELLANT: 3. THE LD. DR, SH. R.L. CHHANALIA, DID NOT OPPOSE T HE REQUEST OF THE ASSESSEE. 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 26.07 .2012. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBU NAL DATED 26.07 2012 OF THIS BENCH AND FIX THE MAIN APPEAL FOR HEARING ON 23.07.2013. NO SEPARATE NOTICE BE ISSUED, AS THIS ITSELF BE A NOTICE, FOR H EARING TO BOTH THE PARTIES. MA NO.37(ASR)/2012 3 5. IN THE RESULT, THE M.A.NO.37(ASR)/2012 OF THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12TH APRIL, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12TH APRIL, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.DINESH KUMAR SANGAR, TANDA 2. THE ITO DASUYA. 3. THE CIT(A), JLR. 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.