M/s. PBI (INDIA) Private Ltd, Jammu V. The Additional Commissioner of Income-tax, Jammu

MA 59/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2227 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-09-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N 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. 59(ASR)/2014 [IN I.T.A. NO. 296(ASR)/2012] ASSESSMENT YEAR: 2007-08 PAN:AAACP9989N M/S. P.B.I. (INDIA) PVT. LTD. VS. ADDL. COMMISSI ONER OF GANDHI NAGAR, JAMMU INCOME TAX, RANGE-1, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA, ADV. RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 26.09.2014 DATE OF PRONOUNCEMENT: 26.09.2014 ORDER PER A.D. JAIN, J.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 03.09.2012, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., ITA NO. 296(ASR)/2012, PERTAINING TO THE ASSESSMENT YEAR 2007-08, FOR NON- PROSECUTION. 2) THE ASSESSEE HAS MADE THE FOLLOWING SUBMISSIONS IN THE PRESENT MISCELLANEOUS APPLICATION: SIR, 2 THIS MISC. APPLICATION ARISES OUT OF THE ORDER O F ITAT, IN APPEAL NO. 296(ASR)/2012, ORDER DATED 03.09.2012. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WAN T OF PROSECUTION. IN THIS CONNECTION, IT IS RELEVANT TO POINT OUT THAT THE NOTICE WHICH WAS RECEIVED BY US AND WAS SENT TO OUR COUNSE L MR. UMESH GUPTA, WHO WAS DEALING WITH OUR CASE. THAT NOTICE REMAINED UN-COMPLIED WITH THE COUNSEL WAS NOT KEEPING GOOD HEALTH AND AS SUCH THE NEEDFUL COULD NOT BE DONE AND ULTIMATELY HE EXPIRED. IT IS, THERE FORE, VERY RESPECTFULLY PRAYED THAT THE ASSESSEE SHOULD NOT BE PENALIZED FO R THE DEFAULT OF THE COUNSEL AND AS SUCH THE EX-PARTE ORDER PASSED MAY B E CANCELLED AND THE SAME MAY BE RECALLED. THIS MISC. APPLICATION IS WITHIN THE TIME AND TH E MISC. APPLICATION FEE RECEIPTS FOR RS. 50/- IS ENCLOSED H EREWITH. IT IS PRAYED THAT THIS MISC. APPLICATION MAY BE ACCEPTED AND THE EX-P ARTE ORDER PASSED MAY BE RECALLED. THANKING YOU, ENCL: AS ABOVE. YOURS FAITHFULLY SD/- APPELLANT DATED: 11.03.2014 3) THE LEARNED DR HAS NOT OPPOSED THE REQUEST OF T HE ASSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND HAVE T HOROUGHLY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN T HE MISCELLANEOUS APPLICATION. THUS, WE ARE OF THE VIEW THAT THE ASSE SSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF TH E ORDER DATED 03.09.2012. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 03.09.2012 IS HEREBY RECALLED. THE APPEAL IS ORDERE D TO BE RESTORED TO ITS 3 ORIGINAL NUMBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL, I.E., I.T.A. NO. 296(ASR)2012 ON 10.11.2014 FOR HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH SEPTEMBER, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S P.B.I. (INDIA) PVT. LTD., GANDH I NAGAR, JAMMU 2. ADDL. COMMISSIONER OF INCOME, RANGE-I, JAMMU 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.