Income Tax Appellate Tribunal - Amritsar
M/S. Bir Bhola Truck Union, Bathinda vs The Income-Tax Officer, Bathinda on 21 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AMRITSAR BENCH, AMRITSAR
BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND
SH. N.K.CHOUDHRY, JUDICIAL MEMBER
M.A No.05(Asr)/2018
(Arising out of ITA No.743(Asr)/2013)
Assessment Year:2008-09
M/s Bir Bhola Truck Union Vs. Income Tax Officer
Malout Road Ward-2(1),
Bathinda Amritsar
PAN:AAAAB1384R
(Appellant) (Respondent)
Appellant by: None
Respondent by: Sh. Rajeev Gubgotra (Ld. DR)
Date of hearing: 13.04.2018
Date of pronouncement: 21.05.2018
ORDER
PER N.K.CHOUDHRY, JM:
The instant Miscellaneous Application has been preferred by the assessee against the order of Tribunal dated 10.02.2016.
2. By way of Miscellaneous Application, the assessee is seeking recall of ex-parte order dated 10.02.2016 passed by the SMC Bench at Amritsar in ITA No.743(Asr)/2013 on the ground that the said appeal was dismissed by the Hon'ble Bench on non- appearance of the appellant.
2 M.A.No.05/Asr/2018 (A.Y. 2008-09)(Arising out of ITA No.743(Asr)/2013) M/s Bir Bhola Truck Union, Bathinda vs. ITO The learned AR has submitted that in the instant case (ITA No.743(Asr)/2013) no notice for appearance has ever been received by the appellant, therefore, it was prevented by the sufficient cause from appearing before the Hon'ble Bench.
3. We have perused the order passed by the SMC Bench at Amritsar. The aforesaid appeal was dismissed for want of prosecution, however, liberty was grated to the assessee to pray for recalling of the order by explaining the reasons for non- compliance etc. As it is duly confirmed by the assessee by filing an affidavit that no notice for appearance has every been received by the assessee and that remained as sufficient cause for non- appearance before the Hon'ble Bench at the time of hearing.
Considering the peculiar facts and circumstance specifically as stated in affidavit of the assessee, we feel it appropriate to recall the ex- parte order under challenge.
The registry is directed to fix the appeal in ITA No.743(Asr)/2013 on 28th June, 2018 for deciding afresh on merits.
4. In the result, the Miscellaneous Application filed by the assessee is allowed.
Order pronounced in the open Court on 21.05.2018.
Sd/- Sd/-
(SANJAY ARORA) (N.K.CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:21.05.2018
/PK/ Ps.
3 M.A.No.05/Asr/2018 (A.Y. 2008-09)
(Arising out of ITA No.743(Asr)/2013) M/s Bir Bhola Truck Union, Bathinda vs. ITO Copy of the order forwarded to:
(1) M/s Bir Bhola Truck Union, Bathinda (2) The ITO, Bathinda (3) The CIT(A), Bathinda (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order