M/s. J.K. Petrochemicals, UDHAMPUR V. The Income Tax Officer, UDHAMPUR

MA 4/ASR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5473 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 12-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T. S. KAPOOR, ACCOUNTANT MEMB ER AND SH.N. K.CHOUDHRY, JUDICIAL MEMBER M. A. NOS. 04 & 05/(ASR)/2017 (ARISING OUT OF I.T.A NOS. 68 & 69(ASR)/2016) ASSESSMENT YEARS: 2010-11 & 2011-12 PAN: AAGFJ0928G M/S J.K. PETROCHEMICALS, PLOT NO. 26-IID CENTRE, BATTLE BALLIAN, UDHAMPUR (J&K). VS. INCOME TAX OFFICER, UDHAMPUR (J&K). (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHWANI KALIA (C. A.) RESPONDENT BY: SH. RAHUL DHAWAN (D.R.) DATE OF HEARING: 11.08.2017 DATE OF PRONOU NCEMENT: 11.08.2017 ORDER PER T. S. KAPOOR (AM): THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 14.06.2016 IN ITA NO. 04 & 05 (ASR)/2017. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASS ESSEE HAD NOT RECEIVED ANY INTIMATION FOR HEARING OF THE APPEALS ON 14.06.2016 AND ALSO STATED THAT THE ADDRESS SO MENTIONED ON FORM N O. 36 WAS THE REGISTERED ADDRESS OF THE ASSESSEE BUT THE AFORESAI D PLANT HAD BEEN SHUT DOWN DUE TO FIRE AND THUS IT WAS NOT POSSIBLE TO RE CEIVE ANY SUCH NOTICE AT THIS ADDRESS. IN SUPPORT OF ABOVE HE FILED AN AF FIDAVIT AND SUBMITTED THAT ASSESSEE WAS VERY MUCH INTERESTED IN THE PROSE CUTION OF APPEAL AND MA NOS. 04 & 05 (ASR)/2017 ARISING OUT OF ITA NOS. 6 8 & 69 (ASR)/2016 ASST. YEA RS: 2010-11 & 2011-12 2 IT WAS PRAYED THAT TRIBUNAL ORDER DATED 14.06.2016 BE RECALLED AND APPEALS BE HEARD ON MERITS. 3. THE LD. DR, ON THE OTHER HAND, HAD NO OBJECTION, IF THE APPEALS WERE HEARD ON MERITS. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE ARE SATISFIED WITH T HE EXPLANATION OF ASSESSEE REGARDING NON-APPEARANCE ON THE DATE FIXED FOR HEARING ON 14.06.2016 AND THEREFORE, IN THE INTEREST OF NATURA L JUSTICE, WE RECALL THE ORDER DATED 14.06.2016. THE REGISTRY IS DIRECTED TO FIX ITA NOS. 68 & 69 (ASR)/2016 FOR HEARING IN DUE COURSE UNDER INTIMATI ON TO THE PARTIES. 5. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT IONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.08. 2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 11/08/2017 GP/SR./PS COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER