M/s. Marketers, Jalandhar V. The Income-tax Officer, Jalandhar

MA 41/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0428 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: R D CHATRATH

Judgement Text

1 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.41(ASR)/2013 (ARISING OUT OF I.T.A. NO.331(ASR)/2012 ASSESSMENT YEAR:2007-08 PAN :AAEFM2482Q M/S. MARKETERS VS. INCOME TAX OFFICER, BASTI DANISHMANDAN, WARD 1(2), JALADHAR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.D.CHATRATH, CA RESPONDENT BY:SH.AMRIK CHAND, DR DATE OF HEARING:05/07/2013 DATE OF PRONOUNCEMENT:05/07/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 11.02.2013 PASSED IN ITA NO.331(ASR)/2012 FOR THE ASSESSMENT YEAR 2007-0 8 FOR WANT OF PROSECUTION. 2 3. AFTER HEARING THE WRITTEN SUBMISSIONS, WE ARE OF THE VIEW THAT THE CONTENTIONS RAISED ASSESSEE IN THE PRESENT MISC. AP PLICATION ARE ACCEPTABLE BECAUSE THE ASSESSEE HAS BEEN PREVENTED TO APPEAR B EFORE THE BENCH ON THE DATE OF HEARING DUE TO SUFFICIENT CAUSE. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 11.02.2013 PASSED IN ITA NO.331(ASR)/2012 AND FIX THE MAIN APPEAL FOR HEARIN G ON 07.08.2013. THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES AS THE ORDER WAS PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, M.A. NO.41(ASR)/2013 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH JU LY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH JULY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. MARKETERS, JALANDHAR. 2. THE ITO 1(2), JALANDHAR. 3. THE CIT(A), JLR 4. THE CIT, JLR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR. 3