Sr. Divisional Manager,, Ferozepur v. The Income-tax Officer, (TDS), Bathinda

MA 44/ASR/2010 | 2007-2008
Pronouncement Date: 24-02-2012 | Result: Allowed

Appeal Details

RSA Number 4420924 RSA 2010
Bench Amritsar
Appeal Number MA 44/ASR/2010
Duration Of Justice 1 year(s) 8 month(s) 23 day(s)
Appellant Sr. Divisional Manager,, Ferozepur
Respondent The Income-tax Officer, (TDS), Bathinda
Appeal Type Miscellaneous Application
Pronouncement Date 24-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 24-02-2012
Assessment Year 2007-2008
Appeal Filed On 01-06-2010
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.NOS.44 & 45(ASR)/2010 I.T.A. NO.75 & 76(ASR)/2010 ASSESSMENT YEAR:2007-08 & 2008-09 PAN : SR. DIVISIONAL FINANCE MANAGER VS. THE INCOME TAX OFFICER (TDS) NORTHERN RAILWAY FEROZEPUR. BATHINDA. (APPLICANT) (RESPONDENT) APPLICANT BY:SH. Y.K. SUD CA RESPONDENT :SH. LAXMAN SINGH DR DATE OF HEARING:24.02.2012 DATE OF PRONOUNCEMENT:24.02.2012 ORDER PER BENCH: THE ASSESSEE HAS FILED BOTH THESE MISCELLANEOUS AP PLICATIONS FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 29.03.20 10 PASSED IN ITA NOS. 75 & 76(ASR)/2010 RELATING TO ASSESSMENT YEARS 2007-0 8 & 2008-09 WHEREBY THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMIN E FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE MAIN APPEALS FILED BY THE ASSESSEE ARE DEFECTIVE APPEALS WHICH SHOULD NO T BE DISMISSED FOR NON- 2 PROSECUTION. HE ALSO UNDERTOOK TO RECTIFY THE DEFEC TS POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL WITHIN TWO WEEKS FROM T ODAY AND REQUESTED THAT THE ORDER DATED 29.03.2010 MAY BE RECALLED AND THE MAIN APPEALS MAY BE FIXED FOR HEARING FOR 09.04.2012. 3. ON THE CONTRARY THE LD. DR HAS NOT RAISED ANY OBJECTION TO THE REQUEST MADE BY THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT THIS BENCH HAS PASSED ORDER DATED 29.03.2010 AND DISMISSED THE APPEALS IN LIMIN E FOR NON-PROSECUTION WITH A LIBERTY TO THE ASSESSE TO REQUEST THE TRIB UNAL FOR RESTORATION OF THE PRESENT APPEALS. NOW THE ASSESSEE HAS FILED A MISCE LLANEOUS APPLICATION AND REQUESTED FOR RECALLING THE ORDER DATED 29.03.2010 AND HAS ALSO UNDERTAKEN TO RECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY WIT HIN TWO WEEKS. HENCE IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 29.03.2010 PASSED BY THIS BENCH AND DIRECT THE ASSESSEE TO REMOVE THE DEFECTS AS POINTED OUT BY THE REGISTRY WITHIN THE STIPULATED PERIOD. ACCORDINGLY THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEALS FOR HEARING ON 09.04.2012. THERE IS NO NEED TO ISSUE 3 SEPARATE NOTICE TO THE PARTIES AS THE DATE WAS PRON OUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. 5. IN THE RESULT BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 24TH FEBRUARY 2012. SD/- SD/- (B.P.JAIN) (H. S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24TH FEBRUARY 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: SR. DIVISIONAL FINANCE MANAGER N.R. FEROZEPUR. 2. THE ITO(TDS) BATHINDA. 3. THE CIT(A) BATHINDA 4. THE CIT BATHIDA. 5. THE SR DR ITAT AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.