M/s Choudhary Enterprises, Bathinda V. The income Tax Officer, Bathinda

MA 4/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4626 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 25-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.04(ASR)/2015 (ARISING OUT OF ITA NO.578(ASR)/2013) ASSESSMENT YEAR:2008-09 PAN: AAEFC2374B M/S. CHOUDHARY ENTERPRISES, VS. INCOME TAX OFFICER, GANPATI AGRO COMPLEX, WARD 1(2), MALOUT ROAD, BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.ASHWANI KALIA, CA RESPONDENT BY: SH.RAHUL DHAWAN, DR DATE OF HEARING: 28/09/2016 DATE OF PRONOUNCEMENT: 29/07/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS MOVED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE EX-PARTE ORDER DATED 01.04.2014 A RISING OUT OF ITA NO.578ASR)/2013 FOR THE ASSESSMENT YEAR 2008-09, PA SSED BY THIS BENCH, FOR NON-PROSECUTION. 2. IN THE APPLICATION DATED 25.08.2014, IT IS STAT ED THAT THE ASSESSEE HAS SUBMITTED AN APPLICATION DATED 28.03.2014 FOR A DJOURNMENT OF THE CASE, BUT THIS BENCH OF THE TRIBUNAL HAD DECIDED T HE APPEAL OF THE EX- PARTE FOR NON-PROSECUTION 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 SHOULD 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. H OWEVER, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 01.04.2014 O F THIS BENCH AND FIX THE MAIN APPEAL FOR HEARING ON 27.09.2016. NO SEPARATE NOTICE BE ISSUED AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COUR T. 4. IN THE RESULT, M.A. NO.04(ASR)/2015 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/07/ 2016. (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 29/07/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. CHAUDHARY ENTERPRISES, BATHINDA 2. THE ITO WARD 1(2), BATHINDA. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.