M/s. Abdul Qayoom Dar Chanapora, Srinagar (J&K) V. The Income-tax Officer, Srinagar (J&K)

MA 72/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2231 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL

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. 72(ASR)/2014 [IN I.T.A. NO. 569(ASR)/2013] ASSESSMENT YEAR: 2005-06 PAN: AALFA9593K M/S ABDUL QAYOOM DAR, VS. INCOME TAX OFFICER, CHANAPORA OPPOSITE CHINAR WARD-3(1), SRINAGAR, GAS AGENCY, NEAR SHAH MOTORS, J&K SRINAGAR (J&K) (APPELLANT) (RESPONDENT) APPELLANT BY: SH. PADAM BAHL, CA RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 05.09.2014 DATE OF PRONOUNCEMENT: 05.09.2014 ORDER PER A.D. JAIN, J.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 26.02.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., ITA NO. 569(ASR)/2013, PERTAINING TO THE ASSESSMENT YEAR 2005-06, FOR NON- PROSECUTION. 2) THE ASSESSEE HAS MADE THE FOLLOWING SUBMISSIONS IN THE PRESENT MISCELLANEOUS APPLICATION: 2 KINDLY REFER TO YOUR ORDER IN THE ABOVE NOTED DATE D 26.02.2014 (COPY ENCLOSED). IT IS SUBMITTED THAT THE ORDER HAS BEEN PASSED BY Y OUR HONOUR DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. IT IS FURTHER SUBMITTED THAT THE ASSESSEE HAS SENT A REQUEST FOR ADJOURNMENT VIDE APPLICATION DATED 22.02.2014 (COPY ENCLOSED). THE APPLICATION APPARENTLY DID NOT REACH THE HONOURABLE BENCH IN TIME. ALSO ENCLOSED PLEASE FIND HEREWITH AN AFFIDAVIT OF SH. TARIQ AHMAD DAR PARTNER OF THE FIRM CONFIRMING THE ABOVE FACTS. THE DELAY IN FILING THE ADJOURNMENT APPLICATION IS SINCERELY REGRETTED. YOUR HONOURS ARE REQUESTED TO KINDLY RECALL YOUR EX -PARTE ORDER AND REHEAR THE APPEAL ON MERITS. THE CHALLAN FOR REQUIS ITE FEE OF RS. 50 IS ENCLOSED. THANKING YOU, YOURS FAITHFULLY SD/- SD/- (CHARTERED ACCOUNTANTS) (FOR ABDUL QAYOOM DAR) (PARTNER) 3) THE LEARNED DR HAS NOT OPPOSED THE REQUEST OF T HE ASSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND HAVE TH OROUGHLY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCE LLANEOUS APPLICATION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 2 6.02.2014.THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 26.02.2014 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NU MBER AND THE REGISTRY IS 3 DIRECTED TO FIX THE MAIN APPEAL, I.E., I.T.A. NO. 5 69(ASR)2013 ON 20.10.2014 FOR HEARING. NO FRESH NOTICE SHALL BE IS SUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH SEPTEMBER, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S ABDUL QAYOOM DAR CHANAPORA OPPOS ITE CHINAR GAS AGENCY, NEAR SHAH MOTORS, SRINAGAR (J&K) 2. ITO, WARD-3(1), SRINAGAR, J&K 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.