M/s. D.N. Memorial Trust, Jammu & Kashmir V. The Commissioner of Income tax, Jammu

MA 11/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1584 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-03-2014
• Assessment Year: misc
• Appeal Filed On: 27-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.11(ASR)/2014 (ARISING OUT OF M.A.N0.33(ASR)/2013) (ARISING OUT OF I.T.A. NO.617 (ASR)/2011) PAN :AABTD5519N M/S. D.N. MEMORIAL TRUST VS. THE COMMISSIONER OF IN COME TAX, VS.DINA NAGAR, UDHAMPUR, ( J & K ), JAMMU. ( J & K ). (APPLICANT) (RESPONDENT) M.A.NO.12(ASR)/2014 ARISING OUT OF M.ANO.34(ASR)/2013) (ARISING OUT OF I.T.A. NO.618(ASR)/2011) PAN :AABYP9015B M/S. PRASHANT EDUCATIONAL TRUST VS. THE COMMISSI ONER OF INCOME TAX NAGROTA, TEHSIL UDHAMPUR, ( J & K ), JAMMU. (J & K ). (APPLICANT) (RESPONDENT) APPLICANT BY:SH. P.N.ARORA, ADVOCATE RESPODENT BY: SH.AMRIK CHAND, DR DATE OF HEARING: 28/03/2014 DATE OF PRONOUNCEMENT: ORDER PER BENCH ; THESE TWO MISCELLANEOUS APPLICATIONS FILED BY TWO DIFFERENT ASSESSEES ARISE FROM THE ORDER OF THE ITAT, AMRITSA R BENCH DATED 27.11.2013 PASSED IN M.A.NOS. 33 & 34(ASR)/2013 (AR ISING OUT ITA NOS. 2 617(ASR)/2013 & 618(ASR)/2013, ORDER DATED 11.07.20 12). THE M.ISC. APPLICATIONS OF THE REVENUE WERE, IN FACT, DISMISS ED BUT IN THE ORDER PASSED IN M.A. NOS. 33 & 34(ASR)/2013 DATED 27.11.2013 BY MISTAKE IN PARA 5 OF THE ORDER OF THE TRIBUNAL, THE WORD ASSESSEES WAS WRITTEN WRONG INSTEAD OF REVENUE THEREFORE, THE SAID MISTAKE IS RECTIFIED AND AFT ER RECTIFICATION M.A. NOS. 33 & 34(ASR)/2014 DATED 27.11.2013 AND IN SPECIFIC PARA -5 SHALL BE READ AS UNDER HITHERTO: 5. IN THE RESULT, THE M.A.NOS. 33 & 34(ASR)/2013 F ILED BY THE REVENUE ARE DISMISSED. ACCORDINGLY, BOTH THE MISC APPLICATIONS FILED BY TH E ASSESSES ARE ALLOWED. 2. IN THE RESULT, M.A.NOS. 11 & 12(ASR)/2014 OF BOT H THE ASSESSES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31ST MARCH, 2014. SD/- SD/- (H.S. SIDHU) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31ST MARCH, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEES 1)M/S. D.N.MEMORIAL TRUST, UDHAMPUR (II) M/S. PRASHANT EDUCATIONAL TRUST, NAGROTA, UDHAMPUR. 2. THE CIT, JAMMU 3. THE CIT(A), JAMMU. 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER