M/s. Vohra Foods Pvt. LTd., GURHARSAHAI V. The Income-tax Officer, WARD III(1), Ferozepur

MA 44/ASR/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1107 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-08-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.44(ASR)/2017 (ARISING OUT OF I.T.A NO.86(ASR)/2014) ASSESSMENT YEAR:2010- 11 M/S. VOHRA FOODS PVT. LTD., MOHAN KE ROAD, MANDI GURUHARSAHAI PAN:AABCV 1106A VS. INCOME TAX OFFICER, WARD-III(1), FEROZEPUR (APPELLANT) (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSION. RESPONDENT BY: SH.CHARAN DASS (LD. DR) DATE OF HEARING: 31.08.2018 DATE OF PRONOUNCEMENT: 13.09.2018 ORDER PER N.K.CHOUDHRY, JM: THIS ORDER SHALL DISPOSE OF THE MISC. APPLICATION CAPTION ED ABOVE FILED BY THE ASSESSEE, BY WHICH, SEEKING RECALL OF THE ORDER DAT ED 18.04.2017 PASSED BY THE SMC BENCH AT AMRITSAR IN THE APPEAL OF TH E ASSESSEE. 2. WE REALIZED THAT THE ORDER UNDER CHALLENGE HAS BEEN PASSED IN LIMINE WHEREAS, ACCORDING TO CLAIM OF THE LD. AR OF THE ASSESSEE THAT HE HAS APPLIED FOR ADJOURNMENT BUT THE SAME WAS NOT ALLOWED AND IN T HE INTEREST OF NATURAL JUSTICE, THE ORDER UNDER CHALLENGE MAY BE RECALLED AND THE APPEAL BE HEARD ON THE MERITS. AS THE ORDER WAS PASSED IN LIMINE BUT NOT ON MERIT AND THE ASSESSEE HAD SOUGHT AN ADJOURNMENT BUT SOMEHOW THE SAME WAS DI SALLOWED BY THE SMC BENCH, THEREFORE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES, WE M.A.NO.44/ASR/2017 (A.Y.2008-09) (ARISING OUT OF ITA NO.86(ASR)/2014) M/S VOH RA FOODS PVT. LTD. VS. ITO 2 FEEL IT APPROPRIATE TO RECALL THE ORDER UNDER CHALLEN GE AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING IN DUE COURSE OF TIME. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09.2018 . SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:13.09.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) M/S. VOHRA FOODS PVT. LTD., MOHAN KE ROAD, MANDI GURUHARSAHAI (2) INCOME TAX OFFICER, WARD-III(1) (3) THE CIT(A), FEROZEPUR (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER