Mohan Lal Sharda S/o Dina Nath, Jalandhar V. The Income Tax Officer, Jalandhar

MA 39/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4636 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 21-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL DHAWANL
• Assessee Lawyers: SSH VIKAS SHARMA; RAJIV SHARMA S

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. NOS.39 & 40(ASR)/2016 (ARISING OUT OF ITA NOS. 230 & 231(ASR)/2016) ASSESSMENT YEARS: 2002-03 & 2003-04 SH. MOHAN LAL SHARDA, VS. INCOME TAX OFFICER, JALANDHAR. WAD IV(2), JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: S/SH. VIKAS SHARMA & RAJIV SHARMA, AD VOCATES RESPONDENT BY: SH. RAHUL DHAWANL, DR DATE OF HEARING: 16/09/2016 DATE OF PRONOUNCEMENT: 16/09/2016 ORDER PER T.S. KAPOOR, AM: BY MEANS OF THE PRESENT MISCELLANEOUS APPLICATION S, THE ASSESSEE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL, DATED 20.06 2016, PASSED IN ITA NOS.230 & 231(ASR)/2016 FOR THE ASSESSMENT YEAR S 2002-03 & 2003- 04, WHEREBY THE TRIBUNAL DISMISSED THE APPEALS OF T HE ASSESSEE EX-PARTE FOR NON-APPEARANCE OF THE ASSESSEE, ON THE DATE OF HEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED WRITT EN SUBMISSIONS STATING THEREIN THAT DUE TO SOME MISCONCEPTION THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND FURTHER PLEADED THAT THE NON-APPEARANCE ON THE PART OF THE ASSESSEE WAS NEITHER WILLFUL NOR DE LIBERATE. THEREFORE, HE 2 PRAYED THAT THE AFORESAID ORDER OF THE TRIBUNAL MAY BE RECALLED FOR FRESH ADJUDICATION. 3. THE LD. DR DID NOT OPPOSE THE REQUEST OF THE ASS ESSEES COUNSEL. 4. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREV ENTED BY SUFFICIENT CAUSE FROM NOT APPEARING ON THE DATE OF HEARING. T HEREFORE, WHILE ACCEPTING THE APPLICATION OF THE ASSESSEE, ORDER OF THE TRIBUNAL, DATED 20.06.2016 IS RECALLED AND APPEALS ARE RESTORED TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX BOTH THE APPEALS F OR HEARING IN DUE COURSE AND ISSUE NOTICE TO THE PARTIES ACCORDINGLY. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/09/201 6. SD/- SD/- (N.K. CHOUDHRY) (T.S. KAPOOR ) JUDICIAL MEMBER ACCOUNTANT MEMBER /SKR/ DATED: 16/09/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. MOHAN LAL SHARDA, JALANDHAR 2. THE ITO WARD IV(2), JALANDHAR 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.