The Income Tax Officer, Srinagar V. M/s. International Engineers, Srinagar (J&K)

MA 16/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1590 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

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. 16(ASR)/2014 [ARISING OUT OF I.T.A. NO. 386 (ASR)/2013] ASSESSMENT YEAR: 2008-09 PAN: AACFI2825F INCOME TAX OFFICER, VS. M/S INTERNATIONAL EN GINEERS, WARD-3(1), SRINAGAR GUL HOUSE, IQBAL COLONY S ONWAR, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: SH. ASHWANI KALIA, CA DATE OF HEARING: 21.03.2014 DATE OF PRONOUNCEMENT: 21.03.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 06.09.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 386(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2008-09 IN LIMINE, BE ING DEFECTIVE. 2) LEARNED DR STATED THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE ORDER DATED 06.09.2013 MAY BE RECALLED AND THE MAIN APPEAL I.E. ITA NO. 386(ASR)/2013 MAY BE HEARD ON MERIT. 2 3) ON THE OTHER HAND, LEARNED COUNSEL FOR THE ASSES SEE HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF LEARNED DR. 4) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS AVAILABLE WITH US, AND WE ARE OF THE VIEW THAT THE REVENUE HAS RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE MA IN APPEAL, THUS, THE ORDER DATED 06.09.2013 DESERVES TO BE RECALLED. THE REFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 06.09.2013 AN D THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 386 (ASR)/2013 ON 23.04.2014. THERE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S INTERNATIONAL ENGINEERS, GUL HOUS E, IQBAL COLONY SONWAR, 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.