Sr. Divisional Finance Manager, Ferozepur Cantt. V. The Income-tax Officer, (TDS), Bathinda

MA 45/ASR/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7682 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 01-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.NOS.44 & 45(ASR)/2010 I.T.A. NO.75 & 76(ASR)/2010 ASSESSMENT YEAR:2007-08 & 2008-09 PAN : SR. DIVISIONAL FINANCE MANAGER, VS. THE INCOME TAX OFFICER (TDS) NORTHERN RAILWAY, FEROZEPUR. BATHINDA. (APPLICANT) (RESPONDENT) APPLICANT BY:SH. Y.K. SUD, CA RESPONDENT :SH. LAXMAN SINGH, DR DATE OF HEARING:24.02.2012 DATE OF PRONOUNCEMENT:24.02.2012 ORDER PER BENCH: THE ASSESSEE HAS FILED BOTH THESE MISCELLANEOUS AP PLICATIONS FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 29.03.20 10, PASSED IN ITA NOS. 75 & 76(ASR)/2010, RELATING TO ASSESSMENT YEARS 2007-0 8 & 2008-09, WHEREBY THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMIN E FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE MAIN APPEALS FILED BY THE ASSESSEE ARE DEFECTIVE APPEALS, WHICH SHOULD NO T BE DISMISSED FOR NON- 2 PROSECUTION. HE ALSO UNDERTOOK TO RECTIFY THE DEFEC TS POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL WITHIN TWO WEEKS FROM T ODAY AND REQUESTED THAT THE ORDER DATED 29.03.2010 MAY BE RECALLED AND THE MAIN APPEALS MAY BE FIXED FOR HEARING FOR 09.04.2012. 3. ON THE CONTRARY, THE LD. DR, HAS NOT RAISED ANY OBJECTION TO THE REQUEST MADE BY THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT THIS BENCH HAS PASSED ORDER DATED 29.03.2010 AND DISMISSED THE APPEALS IN LIMIN E FOR NON-PROSECUTION WITH A LIBERTY TO THE ASSESSE TO REQUEST THE TRIB UNAL FOR RESTORATION OF THE PRESENT APPEALS. NOW THE ASSESSEE HAS FILED A MISCE LLANEOUS APPLICATION AND REQUESTED FOR RECALLING THE ORDER DATED 29.03.2010 AND HAS ALSO UNDERTAKEN TO RECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY WIT HIN TWO WEEKS. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 29.03.2010 PASSED BY THIS BENCH AND DIRECT THE ASSESSEE TO REMOVE THE DEFECTS , AS POINTED OUT, BY THE REGISTRY WITHIN THE STIPULATED PERIOD. ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEALS FOR HEARING ON 09.04.2012. THERE IS NO NEED TO ISSUE 3 SEPARATE NOTICE TO THE PARTIES AS THE DATE WAS PRON OUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 24TH FEBRUARY, 2012. SD/- SD/- (B.P.JAIN) (H. S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24TH FEBRUARY, 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: SR. DIVISIONAL FINANCE MANAGER, N.R. FEROZEPUR. 2. THE ITO(TDS), BATHINDA. 3. THE CIT(A), BATHINDA 4. THE CIT,BATHIDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.