The Deputy Commissioner of Income tax, Jammu V. M/s. Kohinoor Enterprises, Srinagar

MA 111/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1386 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 17-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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 MA NO. 111(ASR)/2013 [IN I.T.A. NO. 458 (ASR)/2010] ASSESSMENT YEAR: 2007-08 PAN: AAEFK2623F ASSTT. COMMISSIONER OF INCOME VS. M/S KOHINOO R ENTERPRISES, TAX, CIRCLE-3, SRINAGAR 7 SHEIKH BAGH, SRIN AGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MAHAVIR SINGH, SR. D.R. RESPONDENT BY: SH. P.N. ARORA, ADVOCATE DATE OF HEARING: 10.01.2014 DATE OF PRONOUNCEMENT: 15.01.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 09.01.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 458(ASR) OF 2010, PERTAINING TO ASSESSMENT YEAR 2007-08, BEING DEFECT IVE, IN LIMINE. 2) AT THE TIME OF HEARING, LEARNED DR HAS STATED TH AT THE REVENUE HAS RECTIFIED THE DEFECT AS POINTED OUT BY THE REGI STRY VIDE DEFECT MEMO AND HE REQUESTED THAT THE ORDER DATED 09.01.2013 MA Y BE RECALLED AND THE APPEAL MAY BE DECIDED ON MERIT. 2 3) AFTER HEARING BOTH THE PARTIES AND GOING THROUGH THE CONTENTIONS RAISED BY THE REVENUE IN THE MISCELLANEOUS APPLICAT ION AS WELL AS THE RECORDS, WE ARE OF THE VIEW THAT THE REVENUE HAS RE CTIFIED 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 09.01.2013. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 09.01.2013 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 09.01.2013 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E I.T.A. NO. 458(ASR) OF 2010 FOR HEARING ON 30 TH JANUARY, 2014 BY ISSUING NOTICE THROUGH RPAD. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S KOHINOOR ENTERPRISES, 7 SHEIKH B AGH, SRINAGAR 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAG AR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 3 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.