I.T.O., Shivpuri V. Sh. Ghanshyam Das Gupta, Shivpuri

MA 1/AGR/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9886 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-02-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 07-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO.01/AGR/2013 (IN ITA NO.359/AGR/2005) ASSESSMENT YEAR: 2001-02 INCOME TAX OFFICER, VS. SHRI GHANSHYAM DAS GUPTA , SHIVPURI. PROP. ASHA TRADING CO., NEW BLOCK, DISTT. SHIVPURI (PAN: NOT MENTIONED) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R. RESPONDENT BY : SHRI NAVIN GARG, ADVOCATE DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 22.02.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FILE D BY THE REVENUE AGAINST THE ORDER OF THIS TRIBUNAL DATED 22.06.2012 IN ITA NO.359/AGR/2005. 2. IT IS STATED IN THE MISCELLANEOUS APPLICATION TH AT THE APPEAL OF THE REVENUE WAS DISMISSED BY THE I.T.A.T. VIDE ORDER DATED 22.0 6.2012 IN ITA NO.359/AGR/2005 ON THE GROUND THAT INSPITE OF VARIO US OPPORTUNITIES THE REVENUE 2 M.A. NO.01/AGR/2013 HAS FAILED TO FILE REVISED FORM NO.36 AND TO BRING THE LEGAL HEIR ON RECORD. THE I.T.A.T. HAS DISMISSED THE REVENUES APPEAL WITH LI BERTY TO MAKE REQUEST FOR REVIVAL OF APPEAL AFTER MAKING COMPLIANCE OF THE DI RECTIONS GIVEN BY THE I.T.A.T. SINCE THE REVENUE HAS FILED FORM NO.36 AND BROUGHT THE LEGAL HEIR ON RECORD, THEREFORE, IT WAS REQUESTED THAT THE ORDER OF I.T.A .T. DATED 22.06.2012 MAY BE RECALLED. 3. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PAR TIES AND RECORDS PERUSED. WE FIND THAT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS IN CONSONANCE WITH THE ORDER OF I.T.A.T. DATED 22.06.2012 AND THE LD. AUTHORISED REPRESENTATIVE DID NOT OBJECT IN RECALLING THE ORDER OF I.T.A.T. IN THE LIGHT OF THE FACT, WE RECALL THE ORDER OF I.T.A.T. DATED 22.06.2012. THE REGIST RY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 03.04.2013 FOR WHICH NO SEP ARATE NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.2013) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* 3 M.A. NO.01/AGR/2013 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER ` SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY