M/s Shyam Lal Thapar, Moga V. The Income Tax Officer-II, Moga

MA 47/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4186 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA
• Assessee Lawyers: JASWINDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A.NO. 47(ASR)/2015 (ARISING OUT OF ITA NO.644(ASR)/2013) ASSESSMENT YEAR:2010-11 PAN:AAATD9614P M/S. SHYAM LAL THAPAR FOUNDATION, VS. INCOME TAX O FFICER, G.T.ROAD, MOGA. MOGA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. JASWINDER SINGH, ADVOCATE RESPONDENT BY: SH. A.N. MISHRA, DR DATE OF HEARING: 27/05/2016 DATE OF PRONOUNCEMENT: 27/05/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH , DATED 01.10.2014 PASSED IN ITA NO.644(ASR)/2013 FOR THE ASSESSMENT YEAR 2010-11 FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 23.1 2.2014, WHEREIN FOLLOWING SUBMISSIONS HAVE BEEN MADE: WE HAVE RECEIVED YOUR HONOURS DATED 01.10.2014 RE CEIVED ON 08.10.2014. THE EX-PARTE ORDER HAS BEEN PASSED WITH OUT GIVING ANY OPPORTUNITY TO THE APPELLANT TO PRESENT HIS CA SE WHICH IS CLEAR FROM THE FOLLOWING FACTS: 1. THAT THE PROCEEDINGS WERE GOING ON BEFORE THIS HON BLE BENCH AND THE MATTER WAS ADJOURNED TO 21.08.2014. 2 HOWEVER, THIS HONBLE BENCH DID NOT FUNCTION ON THE SAID DATE AND THE MATTER WAS ADJOURNED SINE DIE. 2. THAT THE ITAT HAD ISSUED A NOTICE FOR NEXT HEARING ON 01.10.2014 WHICH WAS NOT RECEIVED BY THE APPELLANT BECAUSE OF WHICH I COULD NOT BE PRESENT ON THE BEHALF OF T HE APPELLANT BEFORE YOUR HONOUR FOR HEARING. 3. THAT THE HONBLE BENCH DISMISSED THE APPEAL FOR WAN T OF PROSECUTION. IT IS RESPECTFULLY SUBMITTED THAT THERE WAS NO WILL FUL OR INTENTIONAL FAULT EITHER ON THE PART O THE APPELLAN T OR THE COUNSEL FOR NOT APPEARING BEFORE YOUR HONOUR ON THE FIXED DATE AS THEY HAD NO KNOWLEDGE OF THE FIXATION OF TH E CASE ON 01.10.2014. UNDER THESE CIRCUMSTANCES , IT IS PRAYED BEFORE YOU R HONOUR THAT APPEAL SO DISMISSED MAY BE RECALLED AND BE FIX ED FOR HEARING AFRESH SO THAT THE APPELLANT MAY BE ABLE TO PRESENT HIS CASE AND THE SAME MAY BE DECIDED ON MERITS. 3. THE LD. DR, DID NOT OPPOSE THE REQUEST OF THE AS SESSEES COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISC ELLANEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TR IBUNAL DATED 01.10.2014. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 01.10 2014 OF THIS BENCH AND FIX THE MAIN APP EAL FOR HEARING ON 13.07.2016. NO SEPARATE NOTICE BE ISSUED, AS THIS ITSELF BE A N OTICE, FOR HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, THE APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/05/ 2 016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 27/05/2016 3 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.