M/s Cotex Co., Hathras V. I.T.O., Ward-3(4), Hathras

MA 5/AGR/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6102 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J L VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER M.A. NO.05/AGR/2011 (IN ITA NO.568/AGR/2008) ASST. YEAR: 2005-06 M/S. COTEX CO. VS. INCOME TAX OFFICER, BANS MANDI, HATHRAS. WARD 3 (4), HATHRAS. (PAN : AAAFC 5421 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J.L. VERMA, ADVOCATE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER H.S. SIDHU, J.M. : THE ASSESSEE HAS FILED THE AFORESAID MISCELLANEOUS APPLICATION (M.A.) FOR RECALLING THE ORDER DATED 05.01.2011 VIDE WHICH THI S BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE AS UN-ADMITTED AND FOR WANT OF PROSECUTION IN LIMINE. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE MATTER IN DISPUTE AND COULD NOT APPEAR BEFORE THE BENCH FOR THE REASON BEYOND THE CONTROL OF THE ASSE SSEE AND REQUESTED THAT THE 2 ORDER DATED 05.01.2011 MAY BE RECALLED AND THE MAIN APPEAL BE FIXED FOR HEARING BEFORE THE BENCH. 3. THE LD. D.R. HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE ORDER DATED 05.01.2011 AND THE CONTENTION OF THE ASSESSEE RAISED IN THIS M.A., WE ARE OF THE CONSIDERED OPINI ON THAT, IN THE INTEREST OF JUSTICE, ORDER DATED 05.01.2011 DESERVES TO BE RECALLED AND WE RECALL THE SAME BY ALLOWING THE M.A. FILED BY THE ASSESSEE WITH DIRECTION TO TH E REGISTRY TO FIX THE MAIN APPEAL FOR HEARING BEFORE THE BENCH IN ROUTINE MANNER. 5. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 25.03.2011) SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 25 TH MARCH, 2011 PBN/* 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY