M/s. Amar Rice Mills, Distt. Hoshiarpur V. The Income Tax Officer, Distt. Hoshiarpur

MA 57/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1985 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V M ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 57(ASR)/2014 [ARISING OUT OF I.T.A. NO. 565(ASR)/2011] ASSESSMENT YEAR: 2007-08 PAN: AAEFA9515K AMAR RICE MILLS, VS. INCOME TAX OFFICER, V. JAMALPUR (SHERPUR) DASUYA, HOSHIARPUR MUKERIAN, HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. V.M. ARORA, CA RESPONDENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER A.D. JAIN, J.M. 1. THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER DATED 04.09.2013 WHEREBY THIS B ENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. ITA NO. 565(ASR)/20 11 FOR NON- PROSECUTION. 2. BY WAY OF THE PRESENT APPLICATION, THE ASSESSEE CONTENDED THAT THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL WAS DUE TO THE FA CT THAT THE ON THE LAST DATE OF HEARING ON 22.07.2013, SH. NARE SH KUMAR, ASSISTANT OF THE AUTHORIZED REPRESENTATIVE ATTENDED THE 2 M.A. NO. 57(ASR)/2014 PROCEEDINGS AND WRONGLY NOTED THE NEXT DATE OF HEAR ING AS 09.09.2013 INSTEAD OF 04.09.2013. THUS, DUE TO THE ERROR ON THE PART OF THE ASSISTANT OF THE AUTHORIZED REPRESE NTATIVE, NO ONE COULD APPEAR ON BEHALF OF THE ASSESSEE. THEREFO RE, HE REQUESTED THAT THE ORDER DATED 04.09.2013 MAY BE RE CALLED. 3. WE HAVE HEARD BOTH THE PARTIES AND THOROUGHLY GO NE THROUGH THE CONTENTION RAISED BY THE ASSESSEE IN THE MISCEL LANEOUS APPLICATION. IN OUR CONSIDERED VIEW, THE ASSESSEE HAS EXPLAINED REA SONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 04.09.2013. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 04.09.2013 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NU MBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 565 (ASR)2011 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL BE IS SUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JUNE, 2014 /RK/ 3 M.A. NO. 57(ASR)/2014 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: AMAR RICE MILLS, V. JAMALPUR (SHERP UR) MUKERIAN, HOSHIARPUR 2. ITO, DASUYA, HOSHIARPUR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.