M/s. Balwinder Singh Engineer & Contractor, Bathinda V. The Assessing Officer, Bathinda

MA 4/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7952 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-05-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 14-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWANI JUNEJA ITP

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.04(ASR)/2012 (ARISING OUT OF I.T.A. NO.185(ASR)/2010) ASSESSMENT YEAR:2004-05 PAN:AAHFB8124H M/S. BALWINDER SINGH ENGINEERS VS. INCOME TAX OFFI CER, & CONTRACTORS, BATHINDA. WARD-1(1), BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHWANI JUNEJA, ITP RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING :11/05/2012 DATE OF PRONOUNCEMENT:11/05/2012 ORDER PER BENCH: THE ASSSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE EX-PARTE ORDER DATED 8 TH JUNE,2010 ARISING OUT OF ITA NO.185(ASR)/2010 FOR THE ASSESSMENT YEAR 2004-05 PA SSED BY THIS BENCH. 2. IN THE APPLICATION DATED 08.02.2012, THE ASSESSE E STATED THAT THE ASSESSE HAS FILED THE APPLICATION FOR ADJOURNMENT B UT THIS BENCH HAD DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE FOR NON-PROSECU TION AND NOW THE ASSESSEE HAS REQUESTED FOR RECALL OF THE SAID ORDER. 2 3. AS PER RECORD, WE FIND THAT THE APPLICATION FOR ADJOURNMENT FILED BY THE ASSESSEE WAS RECEIVED LATE, MUCH AFTER THE DIS MISSAL OF THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. THE ASSESSEE SHOU LD HAVE FILED THE APPLICATION WELL IN ADVANCE OR SHOULD HAVE SENT THE REPRESENTATIVE TO SEEK ADJOURNMENT AND THE SAME HAS NOT BEEN DONE IN THIS CASE, AS A RESULT, THE BENCH DISMISSED THE APPEAL IN LIMINE. HOWEVER, IN T HE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 8 TH JUNE, 2010 OF THIS BENCH AND FIX THE MAIN APPEAL FOR HEARING ON 28.06.2012. NO SEPARATE NOTICE BE ISSUED AS THIS ITSELF BE A NOTICE FOR HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, M.A. NO.04(ASR)/2012 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11TH MAY, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11TH MAY, 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:M/S. BALWINDER SINGH ENGINEERS & CONTR ACTORS, BATHINDA. 2. THE ITO WARD 1(1), BATHINDA. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) 3 INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.