The Income Tax Officer, Srinagar V. M/s. AGe Construction P.Ltd., Srinagar

MA 15/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1979 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 15-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K KAUL

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. 15(ASR)/2014 (ARISING OUT OF I.T.A. NO. 293(ASR)/2013 ASSESSMENT YEAR: 2005-06 PAN: INCOME TAX OFFICER, VS. M/S AGE CONSTR UCTION PVT. LTD., WARD-3(1), SRINAGAR ZERO BRIDGE, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MAHAVIR SINGH, SR. DR RESPONDENT BY: SH. S.K. KAUL, ADVOCATE DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER A.D. JAIN, J.M. 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 02.09.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 293(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2005-06, 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 REM OVED AND REQUESTED THAT THE ORDER DATED 02.09.2013 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT, TO WHICH, ASSESSEES COUNSEL HAS NO OBJECTION. 2 3) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIALS ON RECORD, ESPECIALLY THE MISCELLANEOUS APPLICATION. A S PER RECORD, THE REVENUE HAS REMOVED THE DEFECT AS POINTED OUT BY TH E REGISTRY IN THE MAIN APPEAL, THEREFORE, THE ORDER DATED 02.09.2013 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I. T.A. NO. 293(ASR)/2013 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRES ENCE OF BOTH THE PARTIES. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JUNE, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S AGE CONSTRUCTION PVT. LTD., ZERO BRIDGE, SRINAGAR 2. ITO, WARD-3(1), SRINAGAR 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.