M/s. Sudarshan Consolidated Ltd., Jammu & Kashmir V. The Income-tax Officer, Jammu

MA 41/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1987 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2014
• 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. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 41(ASR)/2014 [ARISING OUT OF I.T.A. NO. 581(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AADCK4834A M/S SUDARSHAN CONSOLIDATED LTD. VS. INCOME TAX O FFICER, INDUSTRIAL GROWTH CENTRE, WARD-1(3), JAMMU PHASE-I, SIDCO 184120, SAMBHA, J&K (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R. K. GUPTA, CA RESPONDENT BY: SH. MAHAVIR SINGH, SR.DR DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER A.D. JAIN, J.M. 1. THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER DATED 15.01.2014 WHEREBY THIS B ENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. ITA NO. 581(ASR)/20 13 FOR NON- PROSECUTION. 2. BY WAY OF THE PRESENT APPLICATION, THE ASSESSEE CONTENDED THAT FACTORY LOCATED AT THE ADDRESS, ON W HICH THE NOTICE WAS SENT, HAS BEEN CLOSED FOR THREE YEARS. H OWEVER, THE ASSESSEE HAS MADE AN ARRANGEMENT WITH BD SECURITY P VT. LTD. 2 M.A. NO. 41(ASR)/2014 FOR THE DEPUTATION OF GUARDS AT THE PREMISES. BUT T HE ASSESSEE HAS BEEN INFORMED BY THE BD SECURITY PVT. LTD. THAT NO NOTICE HAS BEEN RECEIVED BY IT. HE FURTHER CONTENDED THAT THE NON- APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL WAS DUE TO THE FACT THAT THE ASSESSEE HA D NOT RECEIVED ANY NOTICE FIXING THE DATE OF HEARING OF T HE APPEAL ON 15.01.2014 AND REQUESTED THAT THE SAME MAY BE RECAL LED. 3. WE HAVE HEARD BOTH THE PARTIES AND THOROUGHLY GO NE THROUGH THE CONTENTION RAISED BY THE ASSESSEE IN THE MISCEL LANEOUS APPLICATION. IN OUR CONSIDERED VIEW, THE ASSESSEE HAS EXPLAINED REA SONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 15.01.2014. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 15.01.2014 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NU MBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 581 (ASR)2013 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL BE IS SUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JUNE, 2014 /RK/ 3 M.A. NO. 41(ASR)/2014 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S SUDARSHAN CONSOLIDATED LTD. INDU STRIAL GROWTH CENTRE, PHASE-I, SIDCO 184120, SAMBHA, J&K 2. ITO, WARD-1(3), JAMMU 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.