The Income-tax Officer, Jammu V. M/s. Steel Age, SIDCO, Samba

MA 103/ASR/2014

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5296 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 05-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 103/(ASR)/2014 (ARISING OUT OF ITA N O.597 (ASR)/2013) ASST. YEAR: 2011-12 INCOME TAX OFFICER, WARD 1(3), JAMMU. VS. M/S STEEL AGE, SIDCO INDUSTRIAL GROWTH CENTRE, LANE NO. 9, PHASE-1, SAMBA, JAMMU, PAN: (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAHUL DHAWAN (DR) RESPONDENT BY: NONE DATE OF HEARING: 17.03.2017 DATE OF PRONOU NCEMENT: 17.03.2017 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE FOR RECALLING THE ORDER OF THE TRIBUNAL, DAT ED 06.01.2014, PASSED IN ITA NO.597 (ASR)/2013, WHEREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE, I.E. ITA NO.597(ASR)/2013 , FOR THE ASST. YEAR:2011-12, IN LIMINE FOR NON-RECTIFICATION OF THE DEFECT POINTED OUT BY THE REGISTRY VIDE DEFECT MEMO DATED 25.10.2013. T HE REVENUE/DEPARTMENT WAS ALSO GIVEN LIBERTY TO HAVE AN OPPORTUNITY OF BEING HEARD ON MERITS ON REMOVAL OF DEFECTS. MA NO.103 (ASR)/2014 ARISING OUT OF ITA NO. 597 (ASR)/2013 ASST. YEAR:201 1-12 2 2. AT THE OUTSET THE LD. DR STATED THAT DEPARTMENT H AS REMOVED THE DEFECTS AND THEREFORE THE SAID ORDER DATED 06.01.2 014 BE RECALLED. WE FIND THAT NECESSARY DEFECT HAS BEEN REMOVED AND THERE FORE WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON MERITS ON 24.05.2017 UNDER INTIMATION TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.03.2017. SD/- SD/- (T. S. KAPOOR) (N. K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.03.2017 /GP/SR.PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER