Sh. Parshant Bhaskar, Jalandhar V. The Income-tax Officer, Jalandhar

MA 68/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0738 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 21-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRASHANT BHASKAR

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.68 (ASR)/ 2013 (IN I.T.A. NO. 28(ASR)/2011) ASSESSMENT YEAR: 2006-07 PAN:AIGPP3186N SH. PRASHANT BHASKAR, VS. INCOME TAX OFFICER, W.J. 284, JALANDHAR WARD 1(3), JALANDHAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. PRASHANT BHASKAR (ASSESSEE) RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 06.09.2013 DATE OF PRONOUNCEMENT: 06.09.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELL ANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 07.11.2012 WHEREBY THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2 M.A. NO.68 (ASR)/ 2013 (IN I.T.A. NO. 28(ASR)/2011) 2) THE ASSESSEE APPEARED IN PERSON AND SUBMITTED THA T HE HAD TO APPEAR BEFORE THE BENCH ON THE FIXED DATE I.E. 07.1 1.2012 TO PRESENT HIS CASE BUT HE COULD NOT REACH ON TIME BECAUSE THE BUS , IN WHICH HE WAS TRAVELLING, PUNCTURED NEAR RAYYA AND IT TOOK ABOUT AN HOUR THAT RESULTED INTO THE DISMISSAL OF APPEAL FOR WANT OF PROSECUTIO N. ASSESSEE HAS ALSO FILED HIS AFFIDAVIT SUPPORTING HIS SUBMISSIONS. HE, THEREFORE, REQUESTED THAT THE ORDER DATED 07.11.2012 MAY BE RECALLED AND THE MAIN APPEAL I.E. I.T.A. NO. 28(ASR)/2011 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 07.11.2012 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 7.11.2012 IS PL AUSIBLE AND SUFFICIENT, THEREFORE, THE ORDER DATED 07.11.2012 D ESERVES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER DATED 07.11.2012 AND FIX THE MAIN APPEAL I.E. I.T.A. NO. 28(ASR)/2011 FOR 30 TH 3 M.A. NO.68 (ASR)/ 2013 (IN I.T.A. NO. 28(ASR)/2011) OCTOBER, 2013 BEFORE THE BENCH FOR HEARING. THERE I S NO NEED TO ISSUE NOTICES TO THE PARTIES AS THIS ORDER HAS BEEN PRONO UNCED IN THE OPEN COURT. 6) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH SEPTEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. PRASHANT BHASKAR, W.J. 284, JALAN DHAR 2. THE ITO, WARD 1(3), JALANDHAR 3. THE CIT(A), JALANDHAR 4. THE CIT, JALANDHR 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.