Smt.. Veena Aggarwal Prop., Jammu V. The Joint Commissioner of Income tax, Jammu

MA 103/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1383 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 04-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: P N ARORA

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. 103(ASR)/2013 [IN I.T.A. NO. 176(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AAUPA5816G MRS. VEENA AGGARWAL, PROP. VS. JOINT COMMISSIONER OF M/S BANYA SUPER MARKET, INCOME TAX, RANGE-2, RAGHUNATH BAZAR, JAMMU RAIL HEAD COMPLEX, J AMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA, ADVOCATE RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 03.01.2014 DATE OF PRONOUNCEMENT: 03.01.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 01.08.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 176(ASR)/2013, PERTAINING TO ASSESSMENT YEARS 2009-10, IN LIMINE B EING DEFECTIVE. 2) LEARNED COUNSEL FOR THE ASSESSEE STATED THAT HE HAS RECTIFIED BY THE DEFECT AS POINTED OUT BY THE REGISTRY VIDE DEFE CT MEMO DATED 2 M.A. NO. 103(ASR)/2013 [IN I.T.A. NO. 176(ASR)/2013] 18.04.2013 AND RAISED THE FOLLOWING CONTENTIONS IN THE MISCELLANEOUS APPLICATION FILED FOR RECALLING OF THE ORDER DATED 01.08.2013:. THE INCOME-TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, AMRITSAR. IN THE MATTER OF APPEAL OF SMT. VEENA AGGARWAL, PROP. M/S. BANIYA SUPER MARKET, R.N. BAZAR, JAMMU (J&K) -------------- SUB:- ASSESSMENT YEAR, 2009-2010 MISC. APPLICATION ARISING OUT OF THE ORDER OF TH E I.T.A.T., IN ITA NO. 176(ASR)/2013 SIR, THIS MISCELLANEOUS APPLICATION ARISES OUT OF THE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, AMRI TSAR, IN I.T.A. NO. 176(ASR)/2013, ORDER DATED 1 ST AUGUST, 2013, RECEIVED ON 17/08/2013. IN THIS CONNECTION, IT MAY BE POINTED OUT THAT TH IS ORDER HAS BEEN PASSED FOR TWO REASONS; 1) THAT THE POWER OF ATTORNEY IN FAVOUR OF SHRI P.N. A RORA, ADVOCATE WAS NOT FILED, 2) THAT THE DEFECT WHICH WAS POINTED OUT BY THE REGIST RAR WAS NOT REMOVED. IN THIS CONNECTION, IT MAY BE POINTED OUT THAT T HE POWER OF ATTORNEY IN FAVOUR OF SHRI P.N. ARORA, ADVOCATE, WA S DULY FILED ON 16/05/2013, ALONGWITH THE LETTER FOR ADJOURNMENT. H OWEVER, I AM AGAIN ENCLOSING HEREWITH THE POWER OF ATTORNEY IN FAVOUR OF SHRI P.N. ARORA, ADVOCATE FOR YOUR RECORDS. AS FAR AS THE COMPLIANCE OF DEFECT MEMO DATED 18 /04/2013, ISSUED BY THE ASSTT. REGISTRAR, THE SAME WAS DULY C OMPLIED WITH AND THE SAME WAS FILED IN THE OFFICE OF THE ASSTT. REGISTRA R ON 02/08/2013. IT IS, 3 M.A. NO. 103(ASR)/2013 [IN I.T.A. NO. 176(ASR)/2013] THEREFORE, RESPECTFULLY PRAYED THAT THE EX-PARTE OR DER PASSED MAY BE RECALLED AND THE MISC. APPLICATION MAY BE ACCEPTED AND THE APPEAL FILED BY THE ASSESSEE WHICH IS DISMISSED IN LIMINE BEING DEF ECTIVE BY THE TRIBUNAL MAY BE RECALLED AND THE ORDER PASSED MAY BE CANCELL ED AND THE MISC. APPLICATION OF THE ASSESSEE MAY KINDLY BE ACCEPTED. CHALLAN FOR MISC. APPLICATION FEE FOR RS. 50/- IS ENCLOSED. THE MISC. APPLICATION IS WITHIN THE TIME AS THE ORDER W AS SERVED ON 17/08/2013. IT IS HUMBLY PRAYED THAT THE MISC. APPLICATION MAY KINDLY BE TAKEN UP AT THE EARLIEST. SD/./- APPELLANT DATED 26/08/2013 -------------- 3) ON THE OTHER HAND, LEARNED DR HAS NO OBJECTION O N THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE. 4) AFTER HEARING BOTH THE PARTIES AND GOING THROUG H THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICA TION AS WELL AS THE RECORDS, WE ARE OF THE VIEW THAT THE ASSESSEE HAS R ECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY VIDE DEFECT MEMO AND HA S EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF TH E ORDER DATED 01.08.2013. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 01.08.2013 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 01.08.2013 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 176(ASR) OF 2013 FOR HEARING ON 29.01.2014. THE RE IS NO NEED TO 4 M.A. NO. 103(ASR)/2013 [IN I.T.A. NO. 176(ASR)/2013] ISSUE NOTICE TO THE PARTY AS THE NEXT DATE OF HEARI NG OF THE MAIN APPEAL HAS BEEN PRONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION NO . 103(ASR)/2013 FILED IN I.T.A. NO. 176(ASR)/2013 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: MRS. VEENA AGGARWAL, PROP M/S BANYA SUPER MARKET, RAGHUNATH BAZAR, JAMMU 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, RAIL HEAD COMPLEX, JAMMU 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.