The Asstt.Commissioner of Income-tax, Jalandhar V. Smt. Baljit Kaur Sangha, Jalandhar

MA 15/ASR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8542 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 06-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: J S BHASIN

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A. NO.15(ASR)/2011 (ARISING OUT I.T.A. NO.423(ASR)/2010) ASSESSMENT YEAR:2003-04 PAN: THE ASSTT. COMMR. OF INCOME-TAX, VS. SMT. BALJIT KA UR RANGE-IV, JALANDHAR. PROP. JST INTERNATIONAL, KALASANGHIAN, DISTT. KAPRTHALA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMRIK CHAND, DR RESPONDENT BY:SH. J.S. BHASIN, ADV. DATE OF HEARING :01/06/2012 DATE OF PRONOUNCEMENT:05/06/2012 ORDER PER BENCH: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APP LICATION FOR RECALLING THE ORDER OF THE TRIBUNAL, DATED 17.06.20 11 PASSED IN ITA NO.423(ASR)2010 FOR THE ASSESSMENT YEAR 2003-04 . 2. AT THE TIME OF HEARING, THE LD. DR, SH. AMRIK CH AND, RELIED UPON THE CONTENTIONS RAISED BY THE REVENUE IN THE MISCELLANE OUS APPLICATION AND ON THE CONTRARY, THE LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THE CONTENTIONS RAISED BY THE REVENUE FOR RECALLING THE ORDER DATED 17 TH JUNE, 2011 DO NOT ARISE FROM THE AFORESAID ORDER OF THE ITAT, AMRITSA R BENCH, BECAUSE THIS 2 BENCH HAS PASSED THE ORDER DATED 17 TH JUNE, 2011 ONLY ON LEGAL ISSUE AND UPHELD THE ORDER PASSED BY THE LD. CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE WITH US, ESPECIALLY, THE ORDER OF THIS BE NCH DATED 17.06.2011 AS WELL AS THE CONTENTIONS RAISED BY THE REVENUE IN TH E PRESENT MISCELLANEOUS APPLICATION AND WE FOUND THAT THERE IS FORCE IN TH E ARGUMENTS RAISED BY THE LD. COUNSEL FOR THE ASSESSE BECAUSE THIS BENCH HAS UPHELD THE ORDER OF THE LD. FIRST APPELLATE AUTHORITY DATED 20.08.2010 ON L EGAL ISSUE. BUT THE REVENUE HAS RAISED VARIOUS POINTS ON MERITS, WHICH IS NOT POSSIBLE FOR THIS BENCH TO ADJUDICATE THE SAME BECAUSE THE LD. DR CO ULD NOT POINT OUT ANY MISTAKE APPARENT FROM RECORD, ESPECIALLY IN THE ORD ER DATED 17.06.2011 PASSED BY THIS BENCH. THEREFORE, THE PRESENT MISCEL LANEOUS APPLICATION IS DISMISSED. 4. IN THE RESULT, M.A.NO.15(ASR)/2011 OF THE REVEN UE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH JUNE, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5TH JUNE, 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:SMT. BALJIT KAUR KALASANGHIA, DISTT. KAPURTHALA. 2. THE ACIT, RANGE-IV, JALANDHAR. 3. THE CIT(A), JLR 4. THE CIT, JLR. 5.THE SR DR, ITAT, AMRITSAR 3 TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.