The Income Tax Officer, Srinagar V. Sh. Gh. Mohd. Bhat Prop., Srinagar

MA 19/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1982 (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: 2009-2010
• 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. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 19(ASR)/2014 [ARISING OUT OF I.T.A. NO. 185(ASR)/2013 ASSESSMENT YEAR: 2009-10 PAN: AFAPB6386F INCOME TAX OFFICER, VS. SH. GH. MOHD. BHAT, PRO P. WARD-3(1), SRINAGAR M/S ROYAL ENTERPRI SES, BUCHPORA, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MAHAVIR SINGH, SR.DR RESPONDENT BY: NONE 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 THE ORDER OF THIS BENCH, DATED 02.09.2013 , PASSED IN I.T.A. NO. 185(ASR) OF 2013 FOR THE ASSESSMENT YEAR 2009-10. 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. NONE APPEARED ON BEHALF OF THE ASSE SSEE. 2 3) WE HAVE HEARD LEARNED DR AND PERUSED THE MATERIA LS ON RECORD, ESPECIALLY THE MISCELLANEOUS APPLICATION. AS PER RE CORD, THE REVENUE HAS REMOVED THE DEFECT AS POINTED OUT BY THE REGISTRY I N THE APPEAL FILED BY HIM. 4) AS REGARDS TO THE CROSS OBJECTION NO. 29(ASR)/201 3 [ARISING OUT OF ITA NO. 185(ASR)/2013], THE SAME WAS DISMISS ED BY THIS BENCH VIDE ORDER DATED 30.12.2013. AN APPLICATION, DATED 06.06.2014, HAS BEEN FILED BY THE ASSESSEE WHEREIN HE REQUESTED THAT CRO SS OBJECTION MAY BE RESTORED. 5) IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, TH E ORDER DATED 02.09.2013, WHEREBY THE APPEAL WAS DISMISSED, AND T HE ORDER DATED 30.12.2013, WHEREBY THE CROSS OBJECTION WAS DISMIS SED, ARE RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 185(ASR)/2013 AS WELL THE CROSS OBJECTION NO. 29(AS R)/2013 ON 23.07.2014 FOR HEARING. 6) IN THE RESULT, THE MISCELLANEOUS APPLICATION 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/ 3 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. GH. MOHD. BHAT, PROP. M/S ROYAL ENTERPRISES, BUCHPORA, 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.