M/s. Star Construction, Srinagar V. The Asstt. Commissioner of Income-tax, Srinagar

MA 9/ASR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7950 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 03-05-2011
• 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. 9(ASR)/2011 (ARISING OUT OF ITA NO. 98/ASR/2009) ASSESSMENT YEAR:2004-05 M/S. STAR CONSTRUCTIONS, ASST. C.I.T., SRINAGAR VS. SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.K. KAUL, ADVOCATE RESPONDENT BY: SH. AMRIK CHAND, D.R. DATE OF HEARING :20/04/2012 DATE OF PRONOUNCEMENT: 20/04/2012 ORDER PER BENCH: ASSESSEE HAS FILED THE PRESENT MISC. APPLICATION F OR RECALLING THE EXPARTE ORDER DATED 24.06.2009 PASSED BY THIS BENCH ON THE REASON THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR FIXATION O F THE MAIN APPEAL FOR 24.06.2009. THEREFORE, ASSESSEE COULD NOT APPEAR BE FORE THE BENCH AND BENCH HAS PASSED THE EXPARTE ORDER BY DISMISSING TH E APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AS UN-ADMITTED. HE REQUESTED TH E ORDER DATED 24.06.2009 MAY BE RECALLED AND THE MAIN APPEAL MAY BE DECIDED ON MERITS. 2. THE LD. D.R. RELIED UPON THE ORDER DATED 24.06.2 009 PASSED BY THIS BENCH. 3. AFTER HEARING THE BOTH PARTIES AND PERUSING THE EXPARTE ORDER DT. 24.06.2009 PASSED BY THIS BENCH, WE ARE OF THE VIEW THAT REASONS MENTIONED M.A. NO.9(ASR)/2011 ASSESSMENT YEAR : 2004-05 2 BY THE ASSESSEE IN THE APPLICATION ARE SUFFICIENT T O RECALL THE ORDER DATED 24.06.2009. THEREFORE, WE RECALL THE ORDER DATED 24 .06.2009 BY ALLOWING THE APPLICATION FILED BY THE ASSESSEE WITH THE DIRECTIO N TO THE REGISTRY TO FIX THE MAIN APPEAL I.E. ITA NO. 98/ASR./2009 FILED BY THE ASSESSEE BEFORE THE BENCH ON 06.06.2012 FOR HEARING, NO NEED TO ISSUE N OTICE TO THE PARTIES BECAUSE THE ORDER HAS BEEN ANNOUNCED IN THE OPEN CO URT AND THE PARTIES HAS ALSO NOTED THE DATE OF HEARING I.E. 06.06.2012. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APRIL, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH APRIL, 2012 /LALIT/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: M/S. STAR CONSTRUCTION, SRINGAR. 2. THE ACIT, SRINAGAR. 3. THE CIT(A), BATHINDA. 4. THE CIT JAMMU 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR