M/s. K.C. Playwood Industries, Jammu V. Dy Commissioner of Income-tax, Jammu

MA 43/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9262 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 23-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: P N ARORA
• Keywords: Reasonable cause; Non compliance

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.43(ASR)/2012 (ARISING OUT OF I.T.A. NO.332(ASR)/2012) ASSESSMENT YEAR:2007-08 PAN :AADFK1952C M/S. K.C. PLYWOOD INDUSTRIES, VS. DY. COMMR. OF INC OME-TAX, PURANA HOSPITAL ROAD, CIRCLE-2, JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.P.N.ARORA, ADVOCATE RESPONDENT BY:SH. AMRIK CHAND, DR DATE OF HEARING:30.11.2012 DATE OF PRONOUNCEMENT:30.11.2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, D ATED 20 TH SEPT., 2012 PASSED IN ITA NO.332(ASR)/2012 FOR THE ASSESSMENT YEAR 2007-08, WHEREIN THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2 2. AT THE TIME OF HEARING, THE LD. COUNSEL OF THE A SSESSEE, STATED THAT NOTICE OF HEARING OF THE APPEAL FOR 20.09.2012 WAS GIVEN TO SH. BAL KRISHAN SHARMA, WHO WAS THE INCHARGE WITH THE INCOME-TAX MA TTERS AND HE FORGOT TO DELIVER THE SAID NOTICE OF HEARING OF APPEAL TO SH. SAT PAL SHARMA OUR CA BECAUSE ALL OF A SUDDEN HE HAS TO RUSH TO HIS NATIV E PLACE IN CONNECTION WITH THE SAD AND UNTIMELY DEMISE OF HIS DAUGHTER WHO DIE D IN HER PRIME YOUTH AND THIS ITSELF CONSTITUTED A REASONABLE CAUSE FOR NON COMPLIANCE. HE PRAYED THAT IN VIEW OF THE ABOVE REASON, THE CASE OF THE A SSESSEE MAY BE RECALLED. 3. THE LD. DR, SH. AMRIK CHAD, DID NOT OPPOSE THE R EQUEST OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDER DATED 20 TH SEPT; 2012 PASSED BY THIS BENCH, WE ARE OF THE VIEW THAT THAT THE LD. COUNSEL FOR THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIEN T CAUSE FOR NOT ATTENDING THE PROCEEDINGS ON 20 TH SEPT., 2012. THEREFORE, IN THE INTEREST OF JUSTIC E, THE ORDER OF THE TRIBUNAL DATED 20 TH SEPT, 2012 PASSED IN ITA NO.332(ASR)/2012 DESERVES TO BE RECALLED. ACCORDINGLY WE RECALL THE ORDER OF THE TRIBUNAL DATED 20 TH SEPT; 2012 AND FIX THE MAIN APPEAL FOR HEARING BE FORE THE BENCH ON 02.01.2013. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT AND THE LD. 3 COUNSEL FOR THE ASSESSEE HAS ALSO TAKEN NOTE OF THE NEXT DATE OF HEARING I.E. 02.01.2013. THEREFORE, THERE IS NO NEED TO ISSUE SE PARATE NOTICE TO THE PARTIES, AS THE DATE OF HEARING I.E. 02.01.2013 HAS BEEN NOTED BY BOTH THE PARTIES. 5. IN THE RESULT, M.A. NO.43(ASR)/2012 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH NOVEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30TH NOVEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. K.C. PLYWOOD INDUSTRIES, JAMMU. 2. THE DCIT, CIRCLE-2, JAMMU. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.