Sh Daljit Singh Sra, Bathinda V. The Addl. Commissioner of Income-tax, Bathinda

MA 18/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3974 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 11-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-03-2015
• 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.18(ASR)/2015 (ARISING OUT OF ITA NO.125(ASR)/2014) ASSESSMENT YEAR:2007-08 PAN:AXWPS9271J SH. DALJIT SINGH SRA, PROP. VS. COMMISSIONER OF INC OME TAX, M/S. SRA CONSTRUCTION CO. BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. ROHIT KAPOOR, CA RESPONDENT BY: SH.TARSEM LAL, DR DATE OF HEARING: 11/03/2016 DATE OF PRONOUNCEMENT: 11/03/2016 ORDER PER A.D. JAIN, JM; THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE ARI SES FROM THE ORDER OF THE TRIBUNAL DATED 23.05.2014 PASSED IN IT A NO.125(ASR)/2014 FOR THE ASSESSMENT YEAR 2007-08, WHEREBY THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE BEING DEFECTIVE. 2. IN THE PRESENT MISC. APPLICATION, THE ASSESSEE H AS CONTENDED THAT THAT HE HAS REMOVED ALL THE DEFECTS POINTED OUT AND IS INTERESTED TO PROSECUTE THE APPEAL FILED BY HIM. HE FURTHER PLEADED THAT SINCE THE DEFECTS POINTED OUT HAVE BEEN 2 RECTIFIED, THE ORDER OF THE TRIBUNAL DATED 23.05.20 14 MAY BE RECALLED. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVE P ERUSED THE FACTS OF THE CASE. WE ARE OF THE CONSIDERED VIEW TH AT THE ASSESSEE HAS ALREADY RECTIFIED THE DEFECTS POINTED OUT IN THE OR DER OF THE TRIBUNAL DATED 23.05.2014 PASSED IN ITA NO.125(ASR)/2013. TH EREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATE D 23.05.2014 IS HEREBY RECALLED AND THE APPEAL IS FIXED FOR HEARING ON 02. 05.2016. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WA S PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.18(ASR)/2015 OF THE ASSESS EE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 11/03/ 201 6. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11/03/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. DALJIT SINGH SRA, BATHINDA. 2. THE CIT, BATHINDA 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.