Smt. Veena Sharma, Hoshiarpur V. The Joint Commissioner of Income-tax, Hoshiarpur

MA 120/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2747 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 20 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: 2009-2010
• Appeal Filed On: 17-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.120(ASR)/2014 (ARISING OUT OF I.T.A. NO.94(ASR)/2014) ASSESSMENT YEAR:2004-05 PAN :ABHPG6211D SH. JANAK RAJ, PROP. VS. INCOME TAX OFFICER, M/S. JANAK RAJ VIJAY KUMAR, WARD 1(4), MANSA. MANSA. (APPELLANT) (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSION 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.94(ASR)/2014 FOR THE ASSESSMENT YEAR 2004-05 WHE REBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE BEING DEFECTIV E. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED W RITTEN SUBMISSION DATED 11.12.2014 STATING THEREIN THAT THE DEFECT P OINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED T HAT THE ORDER OF THE 2 TRIBUNAL DATED 23.04.2014 MAY BE RECALLED AND THE A PPEAL MAY BE HEARD ON MERIT. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE RE QUEST OF THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR AND PERUSED MATERIAL AV AILABLE ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE HAS REMOVED TH E DEFECT POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL, THEREFORE, ORD ER DATED 23.04.2014 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MA IN APPEAL I.E. I.T.A. NO.94(ASR)/2014 ON 08.04.2015 FOR HEARING. NO FRES H NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPE N COURT IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.94(ASR)/2014 OF THE ASSESS EE 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. JANAK RAJ, MANSA. 2. THE ITO WARD 1(4), MANSA. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.