M/s. Des Raj Nagpal, Jammu V. The Addl.Commissioner of Income-tax, Jammu

MA 58/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1972 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 10-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI

Judgement Text

MA NO.58 & 95(ASR)/2014 1 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.58(ASR)/2014 (ARISING OUT OF I.T.A. NO.75(ASR)/2012) ASSESSMENT YEAR:2006-07 PAN :AAEFD6653J M/S. DES RAJ NAGPAL, VS. ADDL. COMMR. OF INCOME TAX, 401, SHASTRI NAGAR, JAMMU. RANGE-1, JAMMU. (APPELLANT) (RESPONDENT) M.A.NO.95(ASR)/2014 (ARISING OUT I.T.A. NO.84(ASR)/2012) ASSESSMENT YEAR:2006-07 PAN :AAEFD6653J M/S. DES RAJ NAGPAL, VS. ADDL. COMMR. OF INCOME TAX, 401, SHASTRI NAGAR, JAMMU. RANGE-1, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.JOGINDER SINGH, CA RESPONDENT BY:SH. SAAD KIDWAI, DR DATE OF HEARING: 18/07/2014 DATE OF PRONOUNCEMENT:18/07/2014 ORDER PER B.P.JAIN, AM ; MA NO.58 & 95(ASR)/2014 2 THESE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE A RISES FROM THE ORDER OF THE TRIBUNAL DATED 28.02.2014 PASSED IN IT A NOS. 75(ASR)/2012 & 84(ASR)/2012 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE IN THE MISC. APPLICATION HAS SUBMIT TED AND THE LD. COUNSEL FOR THE ASSESSEE, MR. JOGINDER SINGH, CA HA S ARGUED THAT THE ASSESSEE WHO IS OF THE AGE OF 76 YEARS IN FACT, FEL L ILL AND DEVELOPED HIGH BLOOD PRESSURE AND CHOLESTEROL AND THE DOCTOR ADVI SED HIM COMPLETE REST AND THE COPY OF THE MEDICAL CERTIFICATE IS PLACED O N RECORD. IT WAS ALSO SUBMITTED THAT THE APPLICATION FOR ADJOURNMENT ON 2 9.01.2014 BEING THE DATE OF ONE DAY BEFORE THE DATE OF HEARING WAS FAXED FOR ADJOURNMENT TO ITAT, AMRITSAR BENCH AND THE COPY OF THE RECEIPT OF THE F AX AND THE REQUEST LETTER HAS BEEN PLACED ON RECORD. THERE IS NO INTENTIONAL DEFAULT BY THE ASSESSEE AND THEREFORE, THERE IS SUFFICIENT CAUSE FOR NON-AP PEARANCE ON THE DUE DATE AND ACCORDINGLY PRAYED TO SET ASIDE THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.75(ASR)/2014 AND ITA NO. 84(ASR)/2012 DATED 28.0 2.2014. 3. THE LD. DR, ON THE OTHER HAND, OPPOSED THE MISC. APPLICATION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. THOUGH ADJOURNMENT APPLICATION WAS NEVER RECEIVED B Y THIS BENCH BUT AS SUBMITTED BY THE ASSESSEE AND ARGUED BY THE LD. COU NSEL FOR THE ASSESSEE AND MEDICAL CERTIFICATE OF THE ASSESSEE AND THE ADJOURN MENT APPLICATION MA NO.58 & 95(ASR)/2014 3 ALONGWITH THE RECEIPT BY FAX PLACED ON RECORD, WE A RE SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE WHEN THE APPEAL WAS CALLED ON FOR HEARING AND ACCORDINGLY WE SET ASIDE OUR EX-PARTE ORDER AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. ACCORDINGL Y, BOTH THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT, BOTH THE M.A. NOS. 58 & 95(ASR)/2 014 FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH JULY, 2014. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30TH JULY, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH, DES RAJ NAGPAL, JAMMU 2. THE ADDL. CIT, R-1, JAMMU 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR