The Asstt. Commissioner of Income-tax, Amritsar. V. M/s Sharma Construction Co., Amritsar.

MA 1/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1056 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 02-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: BALDEV PATHANIA
• Keywords: Tax effect

Judgement 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. 01(ASR)/2013 (IN I.T.A. NO. 66(ASR)/2011) ASSESSMENT YEAR: 2003-04 PAN:AADFS5798L ASSISTANT COMMISSIONER OF VS. M/S SHARMA CONSTRUC TION CO., INCOME TAX, CIRCLE-IV AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMRIK CHAND, DR RESPONDENT BY: SH. BALDEV PATHANIA, CA DATE OF HEARING: 22.11.2013 DATE OF PRONOUNCEMENT: 22.11.2013 ORDER PER BENCH 1. THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 6 TH AUGUST, 2012 WHEREBY THIS BENCH HAS DISMISSED THE MAIN APPEAL OF THE REVENUE BY HOLDING THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL OF THE REVENUE IS LE SS THAN 3 LAKHS AND CONTRARY TO THE INSTRUCTION NO. 3 OF 2011, DATED 9 TH FEBRUARY, 2011 OF CBDT. 2 M.A. NO. 01(ASR)/2013 (IN I.T.A. NO. 66(ASR)/2011) 2. AT THE TIME OF HEARING, BOTH THE PARTIES AGREED THAT THE PRESENT MISCELLANEOUS APPLICATION HAS WRONGLY BEEN FILED BY THE REVENUE AND THE SAME MAY BE DISMISSED. 3. AFTER HEARING BOTH THE PARTIES AND IN VIEW OF TH E STATEMENT MADE BY THE PARTIES THAT PRESENT MISCELLANEOUS APPL ICATION HAS WRONGLY BEEN FILED AND THE SAME MAY BE DISMISSED, WE DISMIS S THE PRESENT MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND NOVEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S SHARMA CONSTRUCTION CO., AMRITSA R 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV , AMRITSAR 3. THE CIT(A), ASR 4. THE CIT, ASR 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR