The Deputy Commissioner of Income-tax, Jammu V. Sh. Amit Jain, Jammu

MA 113/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3532 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 16-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER M. A. NO. 113(ASR)/2014 (ARISING OUT OF ITA NO.601 (ASR)/2013) ASSESSMENT YEAR: 2010-11 PAN: AFQPJ4253D THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, 2 ND FLOOR, AAYAKAR BHAWAN, RAILHEAD COMPLEX, JAMMU. VS. SH. AMIT JAIN, PROP. M/S. J.K. POLYPACK, BARI SIDCO INDUSTRIAL COMPLEX, BRAHMANA, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL (DR) RESPONDENT BY: NONE. DATE OF HEARING: 06.11.2015 DATE OF PRONOUNCEM ENT: 10.11.2015 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E REVENUE AGAINST THE ORDER OF TRIBUNAL DATED 21.01.2014. 2. THE LEARNED DR, AT THE OUTSET, INVITED OUR ATTEN TION TO THE FACT THAT GROUND NO.1 OF THE APPEAL OF REVENUE HAS NOT BEEN A DJUDICATED. 3. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. 4. WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL D ATED 21 ST JANUARY, 2014 AND WE FIND THAT GROUND NO.1 READS AS UNDER: ON THE FACTS AND CIRCUMSTANCES WHETHER THE LEARNED CIT(A) WAS RIGHT IN DELETING THE ADDITION OF RS.36,071/- ON ACCOUNT OF DIFFERENCE IN CREDITORS/DEBTORS. 2. M.A. NO 113(ASR)/2014 (ARISING OUT O F ITA NO.601(ASR)/2013) ASST. YEAR. 201 0-11 WE FURTHER, FIND THAT THIS GROUND TAKEN BY THE REVE NUE HAS NOT BEEN ADJUDICATED BY TRIBUNAL IN ITS ORDER DATED 21 ST JANUARY, 2014. THEREFORE, WE FIND THAT THERE IS A MISTAKE APPARENT FROM THE RECO RD WHICH NEEDS TO BE RECTIFIED AS GROUND NO.1 HAS NOT BEEN ADJUDICATED. IN VIEW OF THE ABOVE, WE DIRECT THE REGISTRY TO FIX THE CASE ON 22.12.2015 F OR HEARING ON GROUND NO.1 TAKEN BY THE REVENUE UNDER INTIMATION OF BOTH THE P ARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH NOVEMBER, 2015. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED:10.11.2015. /PK/ PS. COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. AMIT JAIN PROP. M/S. J.K. POLY PA CKS, JAMMU. 2. THE DY. CIT, CIRCLE-1, 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.