Sh. Vinod Kumar, Guruharsahai V. The Income-tax Officer, Ferozepur

MA 47/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1986 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 19-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V M SINGHAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 47(ASR)/2014 [ARISING OUT OF I.T.A. NO. 395(ASR)/2013] ASSESSMENT YEAR: 2004-05 PAN: ACNPM3375K SH. VINOD KUMAR, VS. INCOME TAX OFFICER, PROP. M/S MONGA MACHINERY WARD-III(1), FEROZEPU R STORE, GURUHARSAHAI (APPELLANT) (RESPONDENT) APPELLANT BY: SH. V.M, SINGHAL, CA RESPONDENT BY: SH. MAHAVIR SINGH, SR.DR DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER B.P. JAIN, A.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER OF THIS BENCH, DATED 30.01.2 014, PASSED IN ITA NO. 395(ASR)/2013 FOR THE ASSESSMENT YEAR 2004-05. 2) THE ASSESSEE HAS MADE THE FOLLOWING SUBMISSIONS IN THE PRESENT MISCELLANEOUS APPLICATION: YOUR HONOUR, THE APPELLANT REQUEST FOR RECALLING THE ORDER I.T.A . NO. 395(ASR)/2013 IN CASE OF SH. VINOD KUMAR PROPRIETOR OF M/S MONGA MACHINERY STORE HAVING PAN: ACNPM3375K. 2 DUE TO DEATH OF GRANDFATHER IN LAW OF COUNSEL, APP ELLANTS APPEAL HAS NOT BEEN ATTENDED BY THE COUNSEL. A REQUEST LETTER CONFIRMING THE FACT FROM THE COUNS EL CA VARINDER MOHAN SINGHAL IS HERE ENCLOSED. PLEASE IN THE INTEREST OF NATURAL JUSTICE, YOU ARE REQUESTED TO ALLOW AND RES TORE THE APPEAL. WE ARE READY TO SUBMIT ANY ADDITIONAL DOCUMENTS AND SU BMISSION REQUIRES TO SATISFY THE TRIBUNAL THAT THERE WAS SU FFICIENT CAUSE FOR HIS NON-APPEARANCE. PLEASE CONSIDER IT AND ALLOW THE APPEAL TO BE HEARD . THANKING YOU, YOURS FAITHFULLY, FOR SH. VINOD KUMAR PROP. M/S MONGA MACHINERY STORE, GURUHARSAHAI DATE: 12/02/14 SD/- PROPRIETOR 3) LEARNED DR HAS NOT OPPOSED THE REQUEST OF THE A SSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND THOROUGHLY GO NE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCE LLANEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 3 0.01.2014. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 30.01.2014 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NU MBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 395 (ASR)2013 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL BE IS SUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. 3 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/- SD/- (A.D. JAIN) (B.P. J AIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH JUNE, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. VINOD KUMAR, PROP. M/S MONGA MACH INERY STORE, GURUHARSAHAI 2. ITO, WARD-III(1), FEROZEPUR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.