INCOME TAX OFFICER WARD- 4 (2), JALANDHAR V. Sh. Gurnam Singh S/O Sh. Pargat Singh, Jalandhar

MA 04/ASR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6376 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

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.02(ASR)/2018 (ARISING OUT OF ITA NO.16(ASR)/2015) ASSESSMENT YEAR:2009- 10 INCOME TAX OFFICER WARD-4(2), JALANDHAR VS. SH. BACHAN SINGH URF SH. GURBACHAN SINGH, S/O SH. BISHAN SINGH, VILL:- SARMASTPUR, TEHSIL & DISTT. JALANDHAR PAN:DBJPS1071J (APPELLANT) (RESPONDENT) M.A NO.03(ASR)/2018 (ARISING OUT OF ITA NO.87(ASR)/2015) ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER WARD-4(3), JALANDHAR VS. SH. PALWINDER SINGH S/O SH. PARGAT SINGH VPO:- SARMASTPUR, TEHSIL & DISTT, JALANDHAR PAN: (APPELLANT) (RESPONDENT) M.A NO.04(ASR)/2018 ARISING OUT OF ITA NO.15(ASR)/2015 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER WARD-4(2), JALANDHAR VS. SH.GURNAM SINGH S/O SH. PARGAT SINGH M.A.NOS.02,03,04/ASR/2018 (A. Y.2009-10) 2 VILL:- SARMASTPUR, TEHSIL & DISTT: JALANDHAR PAN:EOQPS8693R (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: WRITTEN SUBMISSION DATE OF HEARING: 06.04.2018 DATE OF PRONOUNCEMENT: 11 .04.2018 ORDER PER N.K.CHOUDHRY, JM: THE REVENUE DEPARTMENT PREFERRED THE INSTANT MISCELLANEOUS APPLICATIONS FOR AMENDMENT OF THE MISCELLAN EOUS APPLICATION NOS.39, 40 & 43(ASR)/2017, PREVIOUSLY FILED FOR RECTIFICATION OF THE CONSOLIDATED ORDER PASSED BY THE TRI BUNAL ON DATED 23.06.2016 IN ITA NO. 15, 16 & 87 (ASR)/2015. THE PREVIOUS MISC. APPLICATIONS HAVE BEEN DISPOSED OFF BY THI S BENCH VIDE ORDER DATED 22.11.2017, HOWEVER, THROUGH THE INSTANT APPLICATIONS, THE REVENUE DEPARTMENT PRAYED FOR AMEND MENT OF PREVIOUS APPLICATIONS WHICH HAVE ALREADY BEEN DISPOSED OF F, HENCE, IN OUR CONSIDERED VIEW, THE INSTANT APPLICATIONS O N BECOMING INFRUCTUOUS, DOES NOT REQUIRE ADJUDICATION, HE NCE, THE SAME ARE DISMISSED. M.A.NOS.02,03,04/ASR/2018 (A. Y.2009-10) 3 2. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY T HE REVENUE DEPARTMENT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.04.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:11.04.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SH. BACHAN SINGH URF, SH. PALWINDER SINGH, SH.GURNAM SINGH, JALANDHAR (2) THE ITO, WARD-4(2) AND ITO WARD 4(3) (3) THE CIT(A), JALANDHAR (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR T RUE COPY BY ORDER