M/s. Gh. Mohd. Ganai, Kashmir V. The Income-tax Officer, Srinagar

MA 67/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1603 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-02-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 27-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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. 67(ASR)/2013 [IN I.T.A. NO. 05(ASR)/2012] ASSESSMENT YEAR: 2005-06 PAN:AAIFA1982D M/S GH. MOHD GANAI, VETHPORA VS. INCOME TAX OFFIC ER, LASJAN, SRINGAR, KASHMIR WAR 3(1), SRINAGAR, KASHMIR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 14.02.2014 DATE OF PRONOUNCEMENT: 14.02.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 21.05.2012, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 05(ASR) OF 2012, PERTAINING TO ASSESSMENT YEAR 2005-06 IN LIMINE, BE ING DEFECTIVE. 2) NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD FIXING THE PRESENT MISCELLANEOUS APPLICATION FOR TODAY I.E . 14.02.2014 BUT IN 2 M.A. NO. 67(ASR)/2013 [IN I.T.A. NO. 05(ASR)/2012] SPITE OF THE SAME NEITHER ASSESSEE NOR ITS AUTHORIZ ED REPRESENTATIVE APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT. 3) KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE AND THE CONTENTIONS RAISED BY THE ASSESSEE IN THE M ISCELLANEOUS APPLICATION, WE ARE OF THE VIEW THAT NO USEFUL PURP OSE WOULD BE SERVED TO ADJOURN THE APPLICATION, THEREFORE WE PROCEED TO DE CIDE THE APPLICATION ON MERIT AFTER HEARING LEARNED DR. 4) WE HAVE HEARD LEARNED DR AND PERUSED THE CONTEN TIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION DA TED 14 TH MAY, 2013 AS WELL AS THE RECORDS AVAILABLE WITH US, WE ARE OF TH E VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR R ECALLING OF THE ORDER DATED 21.05.2012. THEREFORE, IN THE INTEREST OF JUS TICE, WE RECALL THE ORDER DATED 21.05.2012 AND THE REGISTRY IS DIRECTED TO FI X THE MAIN APPEAL I.E. I.T.A. NO. 05(ASR) OF 2012 IN A ROUTINE MANNER. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH FEBRUARY, 2014 /RK/ 3 M.A. NO. 67(ASR)/2013 [IN I.T.A. NO. 05(ASR)/2012] COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S GH. MOHD GANAI, VETHPORA LASJAN, SRINGAR, KASHMIR 2. ITO, WAR 3(1), SRINAGAR, KASHMIR 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.