Sh Kanwarjit Singh, Sri Muktsar Sahib V. The Income-tax Officer, Muktsar

MA 16/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4195 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2015
• 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. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.16(ASR)/2015 (ARISING OUT OF ITA NO.757(ASR)/2013 ASSESSMENT YEAR: 2006-07 PAN: AEKPS8679F SH. KANWARJIT SINGH VS. INCOME TAX OFFICER, S/O S. TARA SINGH, WARD II(2), MUKTSAR. SRI MUKTSAR SAHIB. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHWANI KUMAR, CA RESPONDENT BY: SH. UMESH TAKYAR, DR DATE OF HEARING: 20/05/2016 DATE OF PRONOUNCEMENT: 20/05/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL, DATED 18.03 .2014, PASSED IN ITA NO.757(ASR)/2013 FOR THE ASSESSMENT YEAR 2006-07 WH EREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, BEING DEF ECTIVE. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE AS SESSEE STATED THAT THE REQUISITE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE ORDER DATED 18.03.20 14 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT. MA NO.16(ASR)/2015 2 3. THE LD. DR, ON THE OTHER HAND, DID NOT OPPOSE TH E REQUEST MADE BY THE ASSESSEES COUNSEL. 4. WE HAVE HEARD THE PARTIES AND HAVE PERUSED MAT ERIAL AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE HAS R EMOVED THE REQUISITE DEFECT POINTED OUT IN THE AFORESAID ORDER OF THE TR IBUNAL, THEREFORE, ORDER DATED 18.03.2014 IS RECALLED AND THE REGISTRY IS DI RECTED TO FIX THE MAIN APPEAL FOR HEARING ON 11.07.2016. NO NOTICE BE IS SUED TO THE PARTIES, AS THE ORDER WAS PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/05/ 2016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 20/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. KANWARJIT SINGH, SRI MUKTSAR SAHI B 2. THE ITO WARD II(2), MUKTSAR 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER