M/s Punjab Silver Ornament House, Amritsar. V. The Dy. Commissioner of Income Tax, Amritsar.

MA 49/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5491 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 19-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 49 (ASR)/2016 (ARISING OUT OF I.T.A NO. 347(ASR)/2016) ASSESSMENT YEAR: 2008-09 M/S PUNJAB SILVER ORNAMENT HOUSE, KATRA MOHAR SINGH AMRITSAR. PAN : AAAFP9836D VS. DY. C OMMISSIONER OF INCOME TAX, CIRCLE-II, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. K. R. JAIN RESPONDENT BY: SH. RAHUL DHAWAN (D.R.) DATE OF HEARING: 31.03.2017 DATE OF PRONOU NCEMENT: 24.04.2017 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL, DATED 27.07.2016, PASSED IN ITA NO. 347(ASR)/2016. 2. AT THE OUTSET, THE LD. COUNSEL CONTENDED THAT ASSESSEE COULD NOT ATTEND THE HEARING ON 27.07.2016 BECAUSE NO NOTICE FO R APPEARANCE HAS BEEN RECEIVED BY THE APPELLANT AND AS SUCH APPELLANT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE TH E HON'BLE BENCH. MA NO. 49 (ASR)/2016 ARISING OUT OF ITA NO (AS R)/2016 ASST. Y EAR 2008-09 2 IN VIEW OF THE ABOVE SUBMISSIONS, THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 27.07.2016 MAY BE RECALL ED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LEARNED DR DID N OT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED T HE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED WITH THE EXPLAN ATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULED DATE OF H EARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AF ORESAID ORDER OF THE TRIBUNAL DATED 27.07.2016 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 18.05.2017. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.04.2 017. SD/- SD/- (T. S. KAPOOR) (N. K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 24/04/2017 GP/SR./PS 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