Sh Vijay Kumar Sharma, Phagwara V. The Dy.Commissioner of Inocme-tax, Phagwara

MA 97/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2228 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 18-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SSH S K BANSAL; TARUN BANSAL S

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. 97(ASR)/2014 [IN I.T.A. NO. 133 (ASR)/2012] ASSESSMENT YEAR: 2008-09 PAN: AGNPK0002F VIJAY KUMAR SHARMA, VS. DY. COMMISSIONER OF TAXI DRIVER, SHARMA NIWAS, INCOME TAX, PHAGWAR PREM NAGAR, PHAGWARA (APPELLANT) (RESPONDENT) APPELLANT BY: S/SH. S.K. BANSAL & TARUN BANSAL, AD VOCATES RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 26.09.2014 DATE OF PRONOUNCEMENT: 26.09.2014 ORDER PER A.D. JAIN, J.M. 1. THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER DATED 20.05.2014 WHEREBY THIS B ENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., ITA NO. 133(ASR)/ 2012 FOR NON- PROSECUTION. 2. BY WAY OF THE PRESENT APPLICATION, THE ASSESSEE CONTENDED THAT HIS COUNSEL COULD NOT APPEAR ON THE LAST DATE OF HEARING BECAUSE HE FELL ILL AND ON THE ADVICE OF TH E DOCTOR, HE WAS ON COMPLETE BED-REST DUE TO BODY-ACHE. THEREFOR E, HE 2 REQUESTED THAT THE SAID ORDER MAY BE RECALLED, TO W HICH THE LEARNED DR HAS NO OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES AND THOROUGHLY GO NE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCE LLANEOUS APPLICATION. IN OUR CONSIDERED VIEW, THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 2 0.05.2014. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 20.05.2014 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NU MBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL, I.E., I.T.A. NO. 1 33(ASR)2012 ON 10.11.2014 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. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH SEPTEMBER, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: VIJAY KUMAR SHARMA, SHARMA NIWAS, PR EM NAGAR, PHAGWARA 2. DY. COMMISSIONER OF INCOME TAX, PHAGWARA 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 3 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.