M/s. Zogilla Roadways, Srinagar V. The Income-tax Officer, Srinagar

MA 48/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1975 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 19-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI

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.48(ASR)/2014 (ARISING OUT OF I.T.A. NO.388(ASR)/2013 ASSESSMENT YEAR:2008-09 PAN :AAAFZ3769K M/S. ZOGILLA ROADWAYS, VS. INCOME TAX OFFICER, RAWALPORA, SRINAGAR. WARD 3(3), SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.JOGINDER SINGH, CA RESPONDENT BY:SH. SAAD KIDWAI, DR DATE OF HEARING: 18/07/2014 DATE OF PRONOUNCEMENT:18/07/2014 ORDER PER B.P.JAIN, AM ; THIS MISC. APPLICATION OF THE ASSESSEE ARISES FROM THE ORDER OF THE ITAT, AMRITSAR BENCH, IN ITA NO. 388(ASR)/2013 DATE D 23.01.2014 FOR THE ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE IN ITS MISC. APPLICATION HAS SUBMIT TED THAT ON THE DATE FIXED FOR HEARING ON 23.01.2014 THERE WAS CLOSURE O F NATIONAL HIGHWAY MA NO.48(ASR)/2014 2 ROAD, SRINAGAR AND ALSO AIR SERVICES ON ACCOUNT OF HEAVY SNOW FALL AND THE ASSESSEE ACCORDINGLY COULD NOT REACH IN THE BENCH A T AMRITSAR AND ALSO COULD NOT PROVIDE THE NECESSARY RECORDS TO HIS COUNSEL AT JAMMU. COPIES OF NEWS REPORTS DOWNLOADED FROM INTERNET SERVICES WERE PLAC ED ON RECORD FOR OUR PERUSAL. THERE IS NO INTENTIONAL DEFAULT ON THE PAR T OF THE ASSESSEE AND ACCORDINGLY AS PER RULE 24 OF THE INCOME TAX (APPE LLATE TRIBUNAL) RULES, 1963, THERE IS A SUFFICIENT CAUSE FOR NON-APPEARANC E ON THE DUE DATE AND ACCORDINGLY PRAYED THAT THE ORDER OF THE TRIBUNAL D ATED 30.01.2014 BE SET ASIDE AND CASE BE REFIXED BY GIVING OPPORTUNITY TO THE ASSESSEE. 3. THE LD. DR, ON THE OTHER HAND, OPPOSED THE MISC. APPLICATION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. WE ARE CONVINCED WITH THE APPLICATION MADE BY THE A SSESSEE FOR SETTING ASIDE THE ORDER DATED 30.01.2014, WHO HAS ALSO FILED AN A FFIDAVIT WITH REGARD TO THE SUBMISSION SO MADE ALONGWITH INTERNET/NEWS REPORTS WHICH ARE ON RECORD. WE FIND THAT THERE IS A SUFFICIENT CAUSE FOR NON-AP PEARANCE OF THE ASSESSEE OR HIS REPRESENTATIVE ON THE DATE FIXED I.E. 23.01.201 4 IN MAIN APPEAL IN ITA NO.388(ASR)/2013 AND IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE EX-PARTE ORDER PASSED BY THIS BENCH DATED 30.01.2014 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE MAIN APPEAL IS FIXED FOR HEARING ON 17.09.2014 WHICH DATE HAS BEEN NOTED BY BOTH THE PA RTIES AND NO FURTHER MA NO.48(ASR)/2014 3 NOTICE IS REQUIRED TO BE SENT TO THE PARTIES. ACCOR DINGLY, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, M.A.NO.48(ASR)/2014 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH JULY, 2014. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30TH JULY, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ZOGILA ROADWAYS, SRINAGAR. 2. THE ITO WARD 3(3), SRINAGAR. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR