M/s. Opal Cements Pvt. Ltd., Srinagar v. The Assistant Commissioner of Income tax, Srinagar

MA 42/ASR/2013 | 2005-2006
Pronouncement Date: 05-07-2013 | Result: Allowed

Appeal Details

RSA Number 4220924 RSA 2013
Assessee PAN AABFO0599B
Bench Amritsar
Appeal Number MA 42/ASR/2013
Duration Of Justice 3 month(s) 20 day(s)
Appellant M/s. Opal Cements Pvt. Ltd., Srinagar
Respondent The Assistant Commissioner of Income tax, Srinagar
Appeal Type Miscellaneous Application
Pronouncement Date 05-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 05-07-2013
Assessment Year 2005-2006
Appeal Filed On 15-03-2013
Judgment 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.42(ASR)/2013 (ARISING OUT OF I.T.A. NO.171(ASR)/2012) ASSESSMENT YEAR:2005-06 PAN :AABFO0599B M/S. OPAL CEMENTS PVT. LTD. VS. ASSTT. COMMR. OF IN COME TAX SRINAGAR. CIRCLE SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:WRITTEN SUBMISSIONS RESPONDENT BY:SH.AMRIK CHAND DR DATE OF HEARING:05/07/2013 DATE OF PRONOUNCEMENT:05/07/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT AMRITSAR BENCH DA TED 07.08.2012 PASSED IN ITA NO.171(ASR)/2012 FOR THE ASSESSMENT YEAR 2005-0 6 FOR WANT OF PROSECUTION. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE FOR TODAY I.E. 05.07.2013. IN RESPONSE TO THE SAME THE ASSESSEE F ILED WRITTEN SUBMISSIONS 2 MENTIONING THE REASONS FOR NON-APPEARANCE OF THE A SSESSEE BEFORE THE BENCH ON THE DATE OF HEARING. 3. AFTER HEARING THE WRITTEN SUBMISSIONS WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CA USE FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 07.08.2012 PASSED IN IT A NO.171(ASR)/2012. THEREFORE IN THE INTEREST OF JUSTICE WE RECALL THE AFORESAID ORDER THE TRIBUNAL DATED 07.08.2012 OF THIS BENCH. THE REGIST RY IS DIRECTED TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE. 5. IN THE RESULT M.A. NO.42(ASR)/2013 OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH JULY 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5TH JULY 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:OPAL CEMENT PVT. LTD. SRINAGAR. 2. THE ACIT CIRCLE SRINAGAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR ITAT AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR. 3