Income Tax Appellate Tribunal - Amritsar
The Income Tax Officer, Mansa vs Smt. Raj Sodhi, Mansa on 13 September, 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.44(Asr)/2017
(Arising out of I.T.A No.86(Asr)/2014)
Assessment Year:2010-11
M/s. Vohra Foods Pvt. Ltd., Vs. Income Tax Officer,
Mohan Ke Road, Ward-III(1),
Mandi Guruharsahai Ferozepur
PAN:AABCV 1106A
(Appellant) (Respondent)
Appellant by: Written Submission.
Respondent by: Sh.Charan Dass (Ld. DR)
Date of hearing: 31.08.2018
Date of pronouncement: 13.09.2018
ORDER
PER N.K.CHOUDHRY, JM:
This order shall dispose of the Misc. Application captioned above filed by the Assessee, by which, seeking recall of the order dated 18.04.2017 passed by the SMC Bench at Amritsar in the appeal of the assessee.
2. We realized that the order under challenge has been passed in limine whereas, according to claim of the ld. AR of the assessee that he has applied for adjournment but the same was not allowed and in the interest of natural justice, the order under challenge may be recalled and the appeal be heard on the merits.
As the order was passed in limine but not on merit and the assessee had sought an adjournment but somehow the same was disallowed by the SMC Bench, therefore, considering the peculiar facts and circumstances, we 2 M.A.No.44/Asr/2017 (A.Y.2008-09) (Arising out of ITA No.86(Asr)/2014) M/s Vohra Foods Pvt. Ltd. vs. ITO feel it appropriate to recall the order under challenge and direct the registry to fix the appeal for hearing in due course of time.
3. In the result, the Miscellaneous Application filed by the assessee is allowed.
Order pronounced in the open Court on 13.09.2018.
Sd/- Sd/-
(SANJAY ARORA) (N.K.CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:13.09.2018
/PK/ Ps.
Copy of the order forwarded to:
(1) M/s. Vohra Foods Pvt. Ltd., Mohan Ke Road, Mandi Guruharsahai (2) Income Tax Officer, Ward-III(1) (3) The CIT(A), Ferozepur (4) The CIT, concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order