Sh. Navin Sharma, Amritsar. V. The Income-tax Officer, Amritsar.

MA 70/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1058 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO.70(ASR)/2013 1 ] 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.70(ASR)/2013 (ARISING OUT OF I.T.A. NO.48(ASR)/2013 ASSESSMENT YEAR:2007-08 PAN :ARAPS6884K SH. NAVEEN SHARMA, VS. INCOME TAX OFFICER, 73, BHARAT NAGAR, WARD 4(3), AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. VIR SAIN AGGARWAL, ADV RESPONDENT BY:SH. MAHAVIR SINGH, DR DATE OF HEARING: 01/11/2013 DATE OF PRONOUNCEMENT:01/11/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, D ATED 18.03 2013 PASSED IN ITA NO.48(ASR)/2013 FOR THE ASSESSMENT YEAR 200 7-08, WHEREIN THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. MA NO.70(ASR)/2013 2 2. AT THE TIME OF HEARING, THE LD. COUNSEL OF THE A SSESSEE, SH. VIR SAIN AGGARWAL , ADVOCATE SUBMITTED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE ISSUED BY THE TRIBUNAL FOR HEARING ON 18.03.2013 AN D AS SUCH NEITHER THE ASSESSEE OR NOR HIS COUNSEL COULD APPEAR BEFORE TH E TRIBUNAL ON 18.03.2013. HE FURTHER REQUESTED THAT THE AFORESAID ORDER OF T HE TRIBUNAL DATED 18.03.2013 MAY BE RECALLED AND THE MAIN APPEAL MAY BE FIXED FOR HEARING BEFORE THE BENCH IN DUE COURSE. 3. THE LD. DR, SH. MAHAVIR SINGH, DID NOT OPPOSE TH E REQUEST OF THE ASSESSEES COUNSEL. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDER DATED 18.03.2013 PASSED BY THIS BENCH, WE ARE OF THE VIEW THAT IN TH E INTEREST OF JUSTICE, THE ORDER DATED 18.03.2013 DESERVES TO BE RECALLED. ACC ORDINGLY, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL AND FIX THE MAIN AP PEAL FOR HEARING BEFORE THE BENCH ON 30.12.2013. THIS DECISION WAS PRONOUNCED I N THE OPEN COURT AND THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO TAKEN NOT E OF THE NEXT DATE I.E. 30.12.2013. THEREFORE, THERE IS NO NEED TO ISSUE SE PARATE NOTICE TO THE PARTIES, AS THE DATE OF HEARING I.E. 30.12.2013 HA S BEEN NOTED BY BOTH THE PARTIES. MA NO.70(ASR)/2013 3 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST NOVEMBER., 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: IST NOV., 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. NAVEEN SHARMA AMRITSAR. 2. THE ITO WARD 4(3),ASR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.