Sh. Deepak Mittal, Hoshiarpur V. The Deputy Commissioner of Income tax, Hoshiarpur

MA 97/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1380 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 07-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: VINAY MALHOTRA

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. NOS. 93 TO 95(ASR)/2013 I.T.A. NOS. 424, 425 & 438(ASR)/2009 ASSESSMENT YEARS: 2001-02, 2002-03 & 2004-05 PAN:AARPM7571R SH. DEEPAK MITTAL, VS. DEPUTY COMMISSIONER OF C/O- SONALIKA AGRO INDS. INCOME TAX, HOSHIARPUR , JALANDHAR ROAD, HOSHIARPUR MALL ROAD, HOSHIARPUR (APPELLANT) (RESPONDENT) AND M.A. NOS. 96 & 97(ASR)/2013 I.T.A. NOS. 439(ASR)/2009 & 77(ASR)/2010 ASSESSMENT YEARS: 2005-06 & 2006-07 PAN:AARPM7571R SH. DEEPAK MITTAL, VS. ADDL. COMMISSIONER OF C/O- SONALIKA AGRO INDS. INCOME TAX, HOSHIARPUR , JALANDHAR ROAD, HOSHIARPUR MALL ROAD, HOSHIARPUR (APPELLANT) (RESPONDENT) AND M.A. NOS. 98 TO 102(ASR)/2013 [IN I.T.A. NOS. 430(ASR)/2010 & 341 TO 344(ASR)/201 2] ASSESSMENT YEARS: 2007-08, 2001-02, 2002-03, 2004-0 5& 2005-06 PAN:AARPM7571R SH. DEEPAK MITTAL, VS. ASSTT. COMMISSIONER OF C/O- SONALIKA AGRO INDS. INCOME TAX, HOSHIARPUR , JALANDHAR ROAD, HOSHIARPUR MALL ROAD, HOSHIARPUR (APPELLANT) (RESPONDENT) 2 M.A. NOS. 93 TO 102(ASR)/2013 APPELLANT BY: SH. VINAY MALHOTRA, CA RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 03.01.2014 DATE OF PRONOUNCEMENT: 03.01.2014 ORDER PER BENCH 1. THE ASSESSEE HAS FILED THE PRESENT TEN MISCELLANE OUS APPLICATIONS FOR RECALLING OF THE CONSOLIDATED ORDE R DATED 6 TH DECEMBER, 2012, WHEREBY THIS BENCH HAD DISMISSED ALL THE AFOR EMENTIONED MAIN APPEALS FILED BY THE ASSESSEE FOR WANT OF PROSECUTI ON. 2. LEARNED COUNSEL FOR THE ASSESSEE HAS RAISED IDEN TICAL CONTENTIONS IN ALL THE TEN MISCELLANEOUS APPLICATIO NS, THEY ARE BEING TAKEN UP TOGETHER AND THE CONTENTIONS RAISED BY THE ASSES SEE IN ONE OF THE MISCELLANEOUS APPLICATIONS I.E. M.A. NO. 93(ASR)/20 13 FILED IN I.T.A. NO. 424(ASR)/2009 ARE REPRODUCED AS UNDER: TO THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, SIR, SUB:- MISC. APPLICATION IN CASE OF SH. DEEPAK MITT AL ITA NO. 424(ASR)/2009 ASSTT. YEAR 2001-02. THE ABOVE MENTIONED APPEAL WAS FIXED FOR HEARING 06 /12/2012 BEFORE THE HON'BLE BENCH. THE APPEAL OF THE APPELLANT HAS BEEN DISMISSED FOR 3 M.A. NOS. 93 TO 102(ASR)/2013 WANT OF PROSECUTION & NON APPEARANCE AND REQUEST FO R ADJOURNMENT. THE TEN APPEALS OF THE APPELLANT WERE DISMISSED VID E CONSOLIDATED ORDER DATED 06.12.2012. MY LORDS, THE ASSESSEE HAS NOT DELIBERATELY AVOIDED THE APPEARANCE BEFORE THE HON'BLE BENCH NOR WAS HE GOING TO GAIN A NY BENEFIT BY NOT ATTENDING THE PROCEEDINGS BEFORE THE HON'BLE BENCH . WE RESPECTFULLY SUBMIT THAT IN MOST OF APPEALS THE PAPER BOOK WERE ALREADY FILED EXCEPT THE APPEALS RELATING TO THE AS SESSMENT YEARS 2006-07 & 2007-08. IT WAS PRAYED THAT SOME TIME MAY PLEASE BE ALLOWED FOR FILING THE PAPER BOOK RELATING TO THE A SSESSMENT YEARS 2006-07 & 2007-08, IN OUR PRAYER. THE APPELLANT SOUGHT THE TIME TO FILE THE PAPER BOO KS FOR THE REMAINING TWO APPEALS AS MENTIONED ABOVE TO MAKE AV AILABLE ALL THE FACTS TO THE HON'BLE BENCH FOR THEIR CONVENIENCE. S OME OF THE APPEALS WERE PARTIALLY HEARD AS WELL. THEREFORE, THERE CANN OT BE ANY INTENTION ON THE PART OF THE APPELLANT TO GAIN TIME AS THE PA PER BOOK AND SUBMISSIONS IN MOST OF THE APPEALS ARE ALREADY PLAC ED BEFORE THE HON'BLE BENCH. WE RESPECTFULLY PRAY THAT IN THE INTEREST OF THE NA TURAL JUSTICE THE ORDERS MAY PLEASE BE CALLED BACK AND THE APPELLANT MAY PLEASE BE ALLOWED TO REPRESENT THE CASE ON MERITS. THANKING YOU. YOURS FAITHFULLY, SD/./- DEEPAK MITTAL THROUGH CA VINAY MALHOTRA ATTORNEY 3. ON THE CONTRARY, LEARNED DR STATED THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY THIS BENCH AND RELIED UPON THE SAME. 4 M.A. NOS. 93 TO 102(ASR)/2013 4. AFTER HEARING BOTH THE PARTIES AND GOING THROUG H THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICA TIONS AS WELL AS THE RECORDS, WE ARE OF THE VIEW THAT THE ASSESSEE HAS E XPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE CONSOLIDATED ORDER DATED 06.12.2012. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 06.12.2012 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 06 .12.2012 AND THE REGISTRY IS DIRECTED TO FIX ALL THE MAIN APPEALS I. E I.T.A. NOS. 424, 425, 438 & 439(ASR)/2009; I.T.A. NOS. 77 & 430(ASR)/2010 ; AND I.T.A. NOS. 341 TO 344(ASR)/2012 FOR HEARING ON 18.03.2014. THE RE IS NO NEED TO ISSUE NOTICE TO THE PARTY AS THE NEXT DATE OF HEARI NG OF THE MAIN APPEALS HAS BEEN PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, ALL THE AFORESAID TEN MISCELLANE OUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. DEEPAK MITTAL, C/O- SONALIKA AGR O INDS., JALANDHAR ROAD, HOSHIARPUR 5 M.A. NOS. 93 TO 102(ASR)/2013 2. DEPUTY COMMISSIONER OF INCOME TAX, HOSHIARPUR, MALL ROAD, HOSHIARPUR 3. ADDLL. COMMISSIONER OF INCOME TAX, HOSHIARPUR, MALL ROAD, HOSHIARPUR 4. ASSTT. COMMISSIONER OF INCOME TAX, HOSHIARPUR, MALL ROAD, HOSHIARPUR 5. THE CIT(A), 6. THE CIT, 7. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.