M.As. Nos.795/LB and 796/LB of 2005, decided on 27th January, 2006. Income Tax VS M.As. Nos.795/LB and 796/LB of 2005, decided on 27th January, 2006. Income Tax, 2006 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 1636 (2006)

Ordinance (XLIX of 2001)---

----S. 131---Appeal---Restoration---Assessee submitted that non-appearance was due to inadvertent mistake in recording the date fixed in the diary of Authorized Representative, so he may not be allowed to be adversely affected and condemned unheard---Validity---Appellate Tribunal restored the appeal to its original position.

Sirajuddin Khalid for Appellant.

Muzammal Hussain, D.R. for Respondents.

Date of haring: 27th January, 2006.

ORDER

The title applications are seeking recalling of order dated 15-10-2005 passed by the Tribunal in I.T.As. Nos.1833 and 1834/LB of 2003 for the reason that the assessee was not present. It has been submitted that non-appearance is as a result of inadvertent mistake in recording the date fixed in the diary of Authorized Representative, so far this the assessee may not be allowed to be adversely affected. Secondly, it has been submitted that condemning unheard is not proper. The submissions on behalf of the applicant are supported by duly sworn in attested affidavit.

The learned D.R. has opposed this application with the submission that it was a non-appearance despite proper intimation of the date fixed.

We have heard both the parties and have perused the available record. We find force in the submission placed at bar before us by the learned A.R., therefore, we feel inclined to restore the appeals to its original position. Appeals are fixed for hearing on 4-2-2006. The date has been noted by the learned A.R. today. The office is directed to place these appeals before any available Bench for hearing.

C.M.A./68/Tax(Trib.)?????????????????????????????????????????????????????????????????????????? Appeal restored.