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.42(ASR)/2012 (ARISING OUT OF I.T.A. NO.270(ASR)/2010) ASSESSMENT YEAR:2001-02 PAN :AAOPB0966C SH. PARVINDER JIT SINGH BINDRA, VS. DY.. COMMR. OF INCOME-TAX, JALANDHAR. RANGE-II, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. J.S. BHASIN, ADVOCATE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING:23/11/2012 DATE OF PRONOUNCEMENT:23/11/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 15/06/201 1 PASSED IN ITA NO.270(ASR)/2011 FOR THE ASSESSMENT YEAR 2001-02, I N WHICH THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSEC UTION. 2. WE FIND THAT THE REASONS MENTIONED IN THE MISC. APPLICATION FOR RECALLING THE SAID ORDER OF THE TRIBUNAL ARE SUFFIC IENT AND REASONABLE. 2 THEREFORE, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 15/06/2011 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL OUR ORDER DATED 15.06.2011 AND FIX THE MAIN APPEAL I.E. IN ITA NO.270(ASR)/2011 FOR ARGUMENT ON 25.02.2013. THIS O RDER WAS PRONOUNCED IN THE OPEN COURT AND HAS ALSO BEEN NOTED BY THE LD . COUNSEL FOR THE ASSESSEE. THEREFORE, THERE IS NO NEED TO ISSUE SEPARATE NOTIC E TO THE PARTIES. 3. IN THE RESULT, M.A. NO.42(ASR)/2012 FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23RD NOVEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23RD NOVEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. PARVINDER JIT SINGH BINDRA, JALAND HAR. 2. THE DY.CIT, R-II, 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