Gurdev Singh, Nawanshahr V. The Income Tax Officer, Nawanshahr

MA 46/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5040 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 21-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUDARSHAN KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 46(ASR)/2016 (ARISING OUT OF I.T.A NO.202 (ASR)/2016) ASSESSMENT YEAR: 2009-10 SH. GURDEV SINGH, S/O SH. SANTOKH SINGH, VPO SUJJON, DIST:- SBS NAGAR, PUNJAB PAN:BEMPS4875J VS. INCOME TAX OFFICER, NAWASHEHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. SUDARSHAN KAPOOR ( ADV.) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 23.12.2016 DATE OF PRONOU NCEMENT: 23.12.2016 ORDER PER T.S.KAPOOR (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TR IBUNAL, DATED 29.06.2016, PASSED IN ITA NO.202(ASR)/2016 FOR ASST . YEAR:2009-10. 2. AT THE OUTSET, THE LEARNED AR CONTENDED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING ON 29.06.2016, AS HE WAS UND ER THE IMPRESSION THAT HIS COUNSEL WILL ATTEND THE HEARING. THE LD. C OUNSEL SUBMITTED THAT ASSESSEE HAD RECEIVED NOTICE OF HEARING FOR 29.06.2 016 AND HAD GIVEN TO HIS ADVOCATES WHO WERE SUPPOSED TO FORWARD THE SAME TO MR. SUDARSHAN KAPOOR FURTHER COUNSEL APPOINTED BY COUNSEL OF ASSE SSEE. THE LD. AR IN MA NO.46(ASR)/2016 ARISING OUT OF ITA NO.202(ASR)/2016 ASST. YEAR :2009-10 2 THIS RESPECT INVITED OUR ATTENTION TO AN AFFIDAVIT FILED BY ASSESSEE WHEREIN ENTIRE FACTS HAS BEEN EXPLAINED. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNS EL FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATE D 29.06.2016 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LD. DR DID NOT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED WITH THE EXPL ANATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULED DATE O F HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 29.06.2016 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 21.02.2017. SINCE THE DATE OF HEARING ON MERITS WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF PARTIES, NO SEPARATE NOTIC E WILL BE GIVEN. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON TH E CONCLUSION OF HEARING ON 23.12.2016. SD/- SD/- (N.K.CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:23.12.2016. /PK/ PS. MA NO.46(ASR)/2016 ARISING OUT OF ITA NO.202(ASR)/2016 ASST. YEAR :2009-10 3 COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER