M/s. National Highway Authority of India, Amritsar. V. The Income-tax Officer, Amritsar.

MA 53/ASR/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0422 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-04-2013
• Assessment Year: 2011-2012
• Appeal Filed On: 07-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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.53(ASR)/2012 (ARISING OUT OF I.T.A. NO.437(ASR)/2011) ASSESSMENT YEAR:2011-12 PAN :AMRM10867D M/S. NATIONAL HIGHWAY AUTHORITY OF INDIA VS. THE IN COME TAX OFFICER, DREAM LAND, AMRITSAR. TDS-1, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.NIRMAL MAHAJAN, CA RESPONDENT BY:SH.AMRIK CHAND, DR DATE OF HEARING: 19/07/2013 DATE OF PRONOUNCEMENT:19/07/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 09.10.2012 PASSED IN ITA NO.437(ASR)/2011 FOR THE ASSESSMENT YEAR 2011-1 2. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 05.1 2.2012, WHEREIN FOLLOWING SUBMISSIONS HAVE BEEN MADE: MA NO.53/ASR/2012 2 HONOURABLE SIR, WE HAVE RECEIVED ON 18.10.2012, THE COPY OF THE OR DER PASSED BY THE HONBLE ITAT, AMRITSAR BENCH, DATED 09.10.2012, W HICH STATES THAT THE APPEAL FILED BY US BEFORE THE TRIBUNAL BEING A PPEAL NO.437(ASR)/2011 HAS BEEN DISMISSED ON THE GROUND THAT WE HAVE DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 09.1 0.2012, WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. IN THIS RESPECT IT IS SUBMITTED THAT THE COUNSEL W AS TO COME FROM JALANDHAR FOR APPEARANCE AND DUE TO TRAFFIC HE GOT LATE IN REACHING AMRITSAR. BY THE TIME HE REACHED, THE HONBLE BENC H HAD ALREADY PRONOUNCED THE ORDER AND DISMISSED THE APPEAL. A S WRON AFFIDAVIT OF THE COUNSEL IS ENCLOSED. IN THE ABOVE STATED CIRCUMSTANCES, IT IS PRAYED TH AT AFORESAID ORDER DATED 09.10.2012 DISMISSING THE APPEAL FOR DEFAULT OF APPEARANCE ON THE SPECIFIED DATE, MAY BE REVOKED AND APPEAL REST ORED TO FILE FOR HEARING AND DISPOSAL ACCORDINGLY TO MEET ENDS OF J USTICE. THANKING YOU, FOR NATIONAL HIGHWAY AUTHORITY OF INDIA SD/- JALANDHAR CA NIRMAL MAHAJAN DATED:05.12.2012 AUTHORISED REPRESENTATIVE 3. THE LD. DR, SH. AMRIK CHAND, DID NOT OPPOSE THE REQUEST OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLA NEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONA BLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 09.10 .2012. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBU NAL DATED 09.10 2012 OF THIS MA NO.53/ASR/2012 3 BENCH AND FIX THE MAIN APPEAL FOR HEARING ON 04.09.2013. NO SEPARATE NOTICE BE ISSUED, AS THE ORDER WAS PRONOUNCED IN TH E OPEN COURT. 5. IN THE RESULT, THE M.A.NO.53(ASR)/2012 OF THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH JULY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19TH JULY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. NATIONAL HIGHWAY AUTHORITY OF IND IA, AMRITSAR. 2. THE ITO (TDS)-1, AMRITSAR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.