M/s. Bhat Carpets, Kashmir V. The Income-tax Officer, Srinagar

MA 61/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0739 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 27-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: S K KAUL

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.61 (ASR)/ 2013 (IN I.T.A. NO. 436(ASR)/2010) ASSESSMENT YEAR: 2007-08 PAN:AADFB5986H M/S BHAT CARPETS, VS. INCOME TAX OFFICER, AHMED NAGAR, SRINAGAR WARD-I, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.K. KAUL, ADVOCATE RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 30.08.2013 DATE OF PRONOUNCEMENT: 30.08.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELL ANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 26.11.2012 WHEREBY THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2) LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE NOTICE OF HEARING WAS RECEIVED VERY LATE FOR REASONS OF SOME CONFUSION WITH THE 2 M.A. NO.61 (ASR)/ 2013 (IN I.T.A. NO. 436(ASR)/2010) POSTAL AUTHORITIES AND MOREOVER, DUE TO THE PREVAIL ING CONDITIONS IN THE VALLEY. HE FURTHER SUBMITTED THAT DELIVERY OF DAK O THERWISE ALSO TAKES A LONG TIME DUE TO THE TURMOIL IN THE VALLEY AS CERTA IN AREAS ARE ALSO BARRICADED BY THE SECURITY AGENCIES WHICH ALSO RESU LTS EVEN IN NON- DELIVERY APART FROM LATE DELIVERY. THEREFORE, HE RE QUESTED THAT THE ORDER DATED 26.11.2012 MAY BE RECALLED AND THE MAIN APPEA L I.E. I.T.A. NO. 436(ASR)/2010 MAY BE HEARD ON MERIT. 3) ON THE OTHER HAND, LEARNED DR HAS NO OBJECTION T O THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO GON E THROUGH THE ORDER DATED 26.11.2012 PASSED BY THIS BENCH. 5) KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE, WE ARE OF THE VIEW THAT THE REASONS MENTIONED BY THE ASSESSEE FOR NON-APPEARANCE BEFORE THIS BENCH ON 26 TH NOVEMBER, 2012 IS PLAUSIBLE, THEREFORE, THE ORDER DATED 26 TH NOVEMBER, 2012 DESERVES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER DATED 26 TH NOVEMBER, 2012 AND FIX THE MAIN APPEAL I.E. I.T.A. NO. 436(ASR)/2010 FOR 27 TH NOVEMBER, 2013 BEFORE THE BENCH FOR HEARING. THERE IS NO NEED TO ISSUE NOTICES TO THE PARTIES AS THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 3 M.A. NO.61 (ASR)/ 2013 (IN I.T.A. NO. 436(ASR)/2010) 6) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S BHAT CARPETS, AHMED NAGAR, SRINAG AR 2. THE ITO, WARD-I, SRINAGAR 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.