Sh. Mool Raj Sharma, Dlistt. Rajouri V. The Income-tax Officer, Jammu

MA 117/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2745 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 03-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

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.117(ASR)/2014 (ARISING OUT OF I.T.A. NO.96(ASR)/2014) ASSESSMENT YEAR:2007-08 PAN :ACDPS4908B SH. MOOL RAJ SHARMA VS. INCOME TAX OFFICER, NOWSHERA, DISTT. RAJOURI, WARD 2(2), JAMMU. (J&K). (APPELLANT) (RESPONDENT) APPELLANT BY:SH.P.N.ARORA, ADVOCATE RESPONDENT BY:SMT. KANCHAN GARG, DR DATE OF HEARING:06/02/2015 DATE OF PRONOUNCEMENT:06/02/2015 ORDER PER B.P.JAIN,AM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 23.04. 2014 PASSED IN ITA NO.96(ASR)/2014 FOR THE ASSESSMENT YEAR 2007-08 WHE REBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE BEING DEFECTIV E. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE DEFECTS POINTED OUT BY THE REGISTRY IN THE MAIN APP EAL HAS BEEN REMOVED AND 2 REQUESTED THAT THE ORDER OF THE TRIBUNAL DATED 23.0 4.2014 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT. 3. THE LD. DR DID NOT RAISE ANY OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MATE RIAL AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE HAS RE MOVED 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.96(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.117(ASR)/2014 OF THE ASSES SEE 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:SH. MOOL RAJ SHARMA, NOUSHERA, RAJOURI 2. THE ITO WARD 2(2), JAMMU 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER