Sh. Inderpal Singh Ahuja, Amritsar. V. The Dy. Commissioner of Income-tax., Amritsar.

MA 53/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0439 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 15-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: Y K SUD

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)/2013 (ARISING OUT OF I.T.A. NO.359(ASR)/2013) ASSESSMENT YEAR:2003-04 PAN :AGPPA9441E S.INDER PAL SIGH AHUJA, VS. DY. COMMR. OF INCOME T AX, C/O DR. SANTOKH SINGH, CIRCLE-IV, 48, HIDE MARKET, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.Y.K.SUD, CA RESPONDENT BY:SH.R.L.CHHANALIA, DR DATE OF HEARING: 13/06/2013 DATE OF PRONOUNCEMENT:13/06/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 17 H OCT., 2012 PASSED IN ITA NO.359(ASR)/2011 FOR THE ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THIS BENCH HAS DISMISSED THE APPEAL FILED BY THE ASSESSE E IN LIMINE WITHOUT HEARING THE AUTHORISED REPRESENTATIVE OF THE ASSESS EE AND REQUESTED THAT IN THE INTEREST OF JUSTICE, ORDER DATED 17.10.2012 MAY BE RECALLED AND THE APPEAL 2 FILED BY THE ASSESSEE MAY BE DECIDED ON MERITS AFTE R HEARING THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE. 3. THE LD. DR, SH. R.L. CHHANALIA, DID NOT OPPOSE T HE REQUEST OF THE ASSESSEES COUNSEL. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDER OF THE TRIBUNAL DATED 17.10.2012, WE ARE OF THE VIEW THAT THIS BENC H HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE ON 17.10.2012. BUT NOW THE LD. COUNSEL FOR THE ASSESSEE IS INTERESTED TO ARGUED THE MATTER ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRI BUNAL DATED 17.10.2012 AND FIX THE MAIN APPEAL I.E IN ITA NO.359(ASR)/2011 FOR HEARING ON 05.08.2013. THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PA RTIES BECAUSE THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, M.A. NO.53(ASR)/2013 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13TH JUNE, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13TH JUNE, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:S.INDERPAL SINGH AHUJA, AMRITSAR. 2. THE DY.CIT, CIRCLE V, ASR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER 3 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.