M/s. Kamaljit Singh & Co, BKO, Kapurthala V. The Income tax Officer, Kapurthala

MA 5/ASR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7949 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 28-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LAXMAN SINGH
• Assessee Lawyers: D S CHHABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A. NO. 5(ASR)/2011 (ARISING OUT OF ITA NO. 329/ASR/2010) ASSESSMENT YEAR:2005-06 M/S. KAMALJIT SINGH & CO., INCOME TAX OFFICER, BKO, KAPURTHALA VS. WARD I, KAPURTHALA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. D.S. CHHABRA, ADVOCATE RESPONDENT BY: SH. LAXMAN SINGH, D.R. DATE OF HEARING :20/04/2012 DATE OF PRONOUNCEMENT: 20/04/2012 ORDER PER BENCH: ASSESSEE HAS FILED THE PRESENT MISC. APPLICATION F OR RECALLING THE EXPARTE ORDER DATED 13.09.2010 PASSED BY THIS BENCH ON THE REASON THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR FIXATION O F THE MAIN APPEAL FOR 13.09.2010. THEREFORE, ASSESSEE COULD NOT APPEAR BE FORE THE BENCH AND BENCH HAS PASSED THE EXPARTE ORDER BY DISMISSING TH E APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AS UN-ADMITTED. HE REQUESTED TH E ORDER DATED 13.09.2010 MAY BE RECALLED AND THE MAIN APPEAL MAY BE DECIDED ON MERITS. 2. THE LD. D.R. RELIED UPON THE ORDER DATED 13.09.2 010 PASSED BY THIS BENCH. 3. AFTER HEARING THE BOTH PARTIES AND PERUSING THE EXPARTE ORDER DT. 13.09.2010 PASSED BY THIS BENCH, WE ARE OF THE VIEW THAT REASONS MENTIONED M.A. NO.5(ASR)/2011 ASSESSMENT YEAR : 2005-06 2 BY THE ASSESSEE IN THE APPLICATION ARE SUFFICIENT T O RECALL THE ORDER DATED 13.09.2010. THEREFORE, WE RECALL THE ORDER DATED 13 .09.2010 BY ALLOWING THE APPLICATION FILED BY THE ASSESSEE WITH THE DIRECTIO N TO THE REGISTRY TO FIX THE MAIN APPEAL I.E. ITA NO. 329/ASR./2010 FILED BY THE ASSESSEE BEFORE THE SMC BENCH IN ROUTINE ON ITS OWN TERM. THE LD. COUNS EL FOR THE ASSESSEE IS DIRECTED TO RECTIFY THE DEFECT POINTED BY THE REGIS TRY WITHIN ONE MONTH FROM TODAY. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APRIL, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH APRIL, 2012 /LALIT/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: M/S. KAMALJIT SINGH & CO., BKO, KAPUR THALA 2. THE ITO, KAPURTHALA 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR