M/s United Traders, Hoshiarpur V. The Dy. Commissioner of Income Tax, Hoshiarpur

MA 4/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4399 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-07-2016
• Assessment Year: misc
• Appeal Filed On: 21-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL
• Assessee Lawyers: J S BHASIN

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)/2016 (ARISING OUT OF IT(SS)A NO.05(ASR)/2012 BLOCK PERIOD: 01.04.1989 TO 08.02.2000) PAN:ABWPS7485M M/S. UNITED TRADERS, VS. DY. COMMR. OF INCOME TAX, C/O SH. VINAY MALHOTRA, CA HOSNIARPUR CIRCLE, HOSHIARPUR. HOSHNIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J.S. BHASIN, ADV. RESPONDENT BY: SH. S.S. KANWAL, DR DATE OF HEARING: 15/07/2016 DATE OF PRONOUNCEMENT: 15/07/2016 ORDER PER T.S. KAPOOR, AM: THIS MISCELLANEOUS APPLICATION UNDER SEC. 254(2) O F THE INCOME-TAX ACT, 1961, HAS BEEN MOVED BY THE ASSESSEE PRAYING F OR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 20.03.2044 PASSED IN IT (SS)A NO. 05(ASR)/2012. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ON PERUSAL OF THE AFORESAID ORDER OF THE TRIBUNAL, IT IS CTRYSTAL CLEAR THAT SOME VITAL SUBMISSIONS MADE ON BEHALF OF THE ASSESSEE, AS PER WRITTEN SUBMISSIONS DATED 16.12.2012 FILED BEFORE THE BENCH AND FURTHER REITERATED DURING HEARINGS, ON LEGAL AND FACTUAL ISSUES HAVING DIREC T BEARING ON THE OUTCOME OF THE ASSESSEES APPEAL, HAVE ESCAPED THE ATTENTION OF THE BENCH, AND, THEREFORE THE ORDER OF THE TRIBUNAL SUF FERS FROM ERRORS 2 APPARENT FROM RECORD. HE FURTHER PLEADED THAT SINCE THE WRITTEN SUBMISSIONS DATED 16.10.2012 MADE BY THE ASSESSEE H AVE NOT BEEN CONSIDERED IN THE ORDER OF THE TRIBUNAL DATED 20.0 3.2014, THE ORDER OF THE TRIBUNAL MAY BE RECALLED FOR FRESH ADJUDICATIO N. HE HAS FURTHER DRAWN ATTENTION OF THE BENCH TO THE DETAILED SUBMIS SIONS DATED 04.10.2015, STATING THE REASONS FOR RECALL OF THE AFORESAID ORDER, A COPY OF WHICH IS PLACED ON RECORD. 3. THE LD. DR, ON THE OTHER HAND, RELIED ON THE ORD ER OF THE TRIBUNAL 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE SUFFICIENCY OF TH E REASONS EXPLAINED BY THE ASSESSEE THAT THE TRIBUNAL HAS NOT CONSIDERED THE SUBMISSIONS DATED 16.10.2012 MADE BY THE ASSESSEE, WHILE PASSIN G THE ORDER DATED 20.03./2014. THUS, NON-CONSIDERATION OF THE SUBMIS SIONS OF THE ASSESSEE IS A MISTAKE APPARENT FROM RECORD. ACCORD INGLY, THE TRIBUNALS ORDER DATED 20.03.2014 IS RECALLED AND THE APPEAL I S FIXED FOR HEARING ON 29.08.2016. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/07/ 2016 . SD/- SD/- (A.D. JAIN) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER /PK/ DATED: 15/07/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. UNITED TRADERS, HOSHIARPUR. 2. THE DCIT, HOSHIARPUR CIRCLE, HOSHIARPUR 3. THE CIT(A) 4. THE CIT (5)THE SR DR, ITAT, AMRITSAR.