M/s. Opal Cements Pvt. Ltd., Srinagar V. The Assistant Commissioner of Income tax, Srinagar

MA 42/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0429 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

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)/2013 (ARISING OUT OF I.T.A. NO.171(ASR)/2012) ASSESSMENT YEAR:2005-06 PAN :AABFO0599B M/S. OPAL CEMENTS PVT. LTD. VS. ASSTT. COMMR. OF IN COME TAX, SRINAGAR. CIRCLE, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:WRITTEN SUBMISSIONS 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 07.08.2012 PASSED IN ITA NO.171(ASR)/2012 FOR THE ASSESSMENT YEAR 2005-0 6 FOR WANT OF PROSECUTION. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE FOR TODAY I.E. 05.07.2013. IN RESPONSE TO THE SAME, THE ASSESSEE F ILED WRITTEN SUBMISSIONS 2 MENTIONING THE REASONS FOR NON-APPEARANCE OF THE A SSESSEE BEFORE THE BENCH ON THE DATE OF HEARING. 3. AFTER HEARING THE WRITTEN SUBMISSIONS, WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CA USE FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 07.08.2012 PASSED IN IT A NO.171(ASR)/2012. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID ORDER THE TRIBUNAL DATED 07.08.2012 OF THIS BENCH. THE REGIST RY IS DIRECTED TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE. 5. IN THE RESULT, M.A. NO.42(ASR)/2013 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH JULY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5TH JULY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:OPAL CEMENT PVT. LTD. SRINAGAR. 2. THE ACIT CIRCLE, SRINAGAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR. 3