The Income-tax Officer, Jammu V. M/s. Ravenbhel Health Care, Pvt. Ltd, Jammu

MA 19/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9237 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-10-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

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.19(ASR)/2012 (ARISING OUT I.T.A. NO.269(ASR)/2012) ASSESSMENT YEAR:2005-06 PAN :AACCR5365E THE INCOME TAX OFFICER VS. M/S. RAVENBHEL HEALTH CARE PVT. LTD. WARD 1(2), JAMMU. GANDHI NAGAR, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.L.CHHANALIA, DR RESPONDENT BY:NONE DATE OF HEARING:05/10/2012 DATE OF PRONOUNCEMENT:05/10/2012 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APP LICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 05.03.2012 PASSED IN ITA NO.269(ASR)/2011, IN WHICH THIS BENCH HAS DISMI SSED THE APPEAL FILED BY THE DEPARTMENT BEING DEFECTIVE, IN LIMINE. 2. WHILE RECTIFYING THE DEFECTS RAISED BY THE REGIS TRY, THE REVENUE IS VERY MUCH INTERESTED TO PURSUE THE MATTER IN DISPUT E AND REQUESTED THAT THE ORDER OF THE TRIBUNAL DATED 05.03.2012 MAY BE RECAL LED AND THE APPEAL FILED BY THE REVENUE IN ITA NO.269(ASR)/2011 MAY BE HEARD ON MERITS, TODAY 2 ITSELF BECAUSE THE ISSUE INVOLVED IN THE REVENUES APPEAL IS SQUARELY COVERED BY THE DECISION OF THE JURISDICTIONAL HIGH COURT OF J & K . 3. NOBODY WAS PRESENT INSPITE OF NOTICE ISSUED TO T HE ASSESSEE NOR THE ASSESSEE FILED ANY APPLICATION FOR ADJOURNMENT OF T HE CASE. KEEPING IN VIEW THE STATEMENT OF THE LD. DR, WE PROCEED TO DECIDE THE PRESENT MISCELLANEOUS APPLICATION EX-PARTE, ON MERITS. 4. AFTER HEARING THE LD. DR AS WELL AS GOING THROUG H THE CONTENTIONS RAISED BY THE LD. DR IN THE MISCELLANEOUS APPLICATI ON, MENTIONING THE REASONS FOR RECALLING THE ORDER OF THE TRIBUNAL DAT ED 05.03.2012, WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR RECALL OF THE S AID ORDER OF THE TRIBUNAL. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 05.03.2012 AND FIX THE MAIN APPEAL I.E. IN ITA NO.269(ASR)/20 11 FOR HEARING FOR TODAY I.E. 05.10.2012. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH OCTOBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5TH OCTOBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. RAVENBHEL HEALTH CARE PVT. LT. JA MMU. 2. THE ITO WARD-1(2), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 3 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.