The Income-tax Officer, Amritsar. V. Smt. Archana Aggarwal, Amritsar.

MA 114/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2746 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 04-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHILPA MAHAJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.114(ASR)/2014 (ARISING OUT OF I.T.A. NO.48(ASR)/2014) ASSESSMENT YEAR:2010-11 PAN :ACCPA1781A INCOME TAX OFFICER, VS. SMT. ARCHANA AGGARWAL PROP . WARD 2(1), AMRITSAR. M/S. A.G. EXPORTS, MAJITH MA NDI, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SMT. KANCHAN GARG, DR RESPONDENT BY:MS. SHILPA MAHAJAN, CA DATE OF HEARING:06/02/2015 DATE OF PRONOUNCEMENT:06/02/2015 ORDER PER B.P.JAIN,AM: THE DEPARTMENT HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 23.04. 2014 PASSED IN ITA NO.48(ASR)/2014 FOR THE ASSESSMENT YEAR 2010-11 WHE REBY THIS BENCH HAD DISMISSED THE APPEAL OF THE DEPARTMENT BEING DEFECT IVE. 2. AT THE TIME OF HEARING, LEARNED DR STATED THAT T HE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE 2 ORDER DATED 23.04.2014 MAY BE RECALLED AND THE APPE AL MAY BE HEARD ON MERIT, TO WHICH ASSESSEES COUNSEL HAS NO OBJECTION . 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MATE RIAL AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT THE REVENUE HAS REM OVED THE REQUISITE DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE T RIBUNAL, THEREFORE, ORDER DATED 23.04.2014 IS RECALLED AND THE REGISTRY IS DI RECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO.48(ASR)/2014 ON 08.04.2015 FO R HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WA S PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.114(ASR)/2014 OF THE REVEN UE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6TH FEBRUARY, 2015. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6TH FEBRUARY, 2015 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SMT. ARCXHANA AGGARWAL, AMRITSAR 2. THE ITO 2(1), ASR 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.