The Income tax Officer, Amritsar. V. M/s. Ess Kay International Exports, Amritsar.

MA 47/ASR/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9663 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-12-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 03-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: S K BANSAL

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.47(ASR)/2010 (ARISING OUT OF I.T.A. NO.389(ASR)/2009) ASSESSMENT YEAR:2004-05 PAN : THE INCOME TAX OFFICER, VS. M/S. ESS KAY INTERNATI ONAL EXPORTS, WARD 5(4), AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. R.L. CHHANALIA, DR RESPONDENT BY:SH. S.K. BANSAL, ADV. DATE OF HEARING: 28/12/2012 DATE OF PRONOUNCEMENT:28/12/2012 ORDER PER BENCH ; THE PRESENT MISC. APPLICATION WAS FILED BY THE REV ENUE FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 23.11.2009 PASSED I N ITA NO.389(ASR)/.2009 FOR THE ASSESSMENT YEAR 2004-05.IT WAS CONTENDED TH AT ON THE DATE OF HEARING THE LD. DR WAS NOT FEELING WELL AND COULD NOT ATTEN D THE HEARING AND REQUESTED FOR ADJOURNMENT BUT THIS BENCH HAD DISMIS SED THE APPEAL OF THE REVENUE FOR NON-PROSECUTION. 2. THE LD. DR REQUESTED AT THE TIME OF HEARING THAT IN THE INTEREST OF JUSTICE, ORDER OF THE TRIBUNAL DATED 23.11.2009 MAY BE RECALLED. 2 3. ON THE CONTRARY, THE LD. COUNSEL FOR THE ASSESSE E DID NOT RAISE ANY OBJECTION TO THE REQUEST OF THE LD. DR AND STATED T HAT THE ASSESSEE HAS ALSO FILED C.O. NO.27(ASR)2009 AND IF THE ORDER OF THE T RIBUNAL DATED 23.11.2009 IS RECALLED THEN ASSESSEES C.O. MAY ALSO BE REVIVE D. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT RECORD, WE ARE OF THE VIEW THAT THE LD. DR HAS NEITHER FILED ANY A PPLICATION FOR ADJOURNMENT NOR FILED ANY PROOF SUPPORTING THE CONTENTIONS RAIS ED IN THE PRESENT MISC. APPLICATION. BUT IN THE INTEREST OF JUSTICE AND AS AGREED BY THE LD. COUNSEL FOR THE ASSESSEE, WE CALL THE ORDER OF THE TRIBUNAL DAT ED 23.11.2009 PASSED IN ITA NO.389(ASR)/2009 AND ALSO REVIVE C.O. NO.27(ASR )/2009 WITH THE DIRECTION TO THE REGISTRY TO FIX BOTH THE APPEAL OF THE REVENUE AND C.O. OF THE ASSESSEE ON 28.03.2013 FOR HEARING BEFORE THE B ENCH. THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES AS THE DECISIO N WAS PRONOUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE MA.NO.47(ASR)/2010 FILED BY T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH DECEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH DECEMBER , 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ESS KAY INTERNATIONL EXPORTS, AMR ITSAR. 2. THE ITO WARD 5(4), ASR. 3. THE CIT(A)