M/s M/s. Bedi Automobiles, Hoshiarpur V. The Income Tax Officer, Hoshiarpur

MA 19/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4185 (ITAT-AMRITSAR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL AMRITSAR BENCH, AMRITS AR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AN D SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.19(ASR)/2019 (ARISING OUT OF I.T.A NO.124(ASR)/2017) ASSESSMENT YEAR:2012-13 M/S. BEDI AUTOMOBILES PIPLANWALA JALANDHAR ROAD HOSHIARPUR [PAN:AAGFB 3866P] VS. INCOME TAX OFFICER, WARD-3, HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.S. KALRA (LD. C A) RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 23.08.2019 DATE OF PRONOUNCEMENT: 23.08.2019 ORDER PER N.K.CHOUDHRY, JM: THE ASSESEE BY WAY OF THIS MISCELLANEOUS APPLICATION SOUGHT RECALL OF THE ORDER DATED 13.02.2019 PASSED BY T HE CO- ORDINATE BENCH, AMRITSAR IN ITA NO.124/ASR/2017 WHEREB Y THE CO-ORDINATE BENCH DISMISSED THE APPEAL OF THE ASSESSEE AS UN - ADMITTED FOR WANT OF APPEAL FEE. 2. IT APPEARS FROM THE ORDER THAT THE ASSESSEE WAS SUPPOSED TO DEPOSIT THE FEE UNDER THE HEAD 300 BUT THE ASSESSEE HAS DEPOSITED UNDER THE WRONG HEAD I.E. 400 WHICH IS AP PLICABLE TO DEPOSIT OF TAX ON REGULAR ASSESSMENT. THOUGH THE TRIBUNA L HAS GIVEN VARIOUS OPPORTUNITIES, HOWEVER, THE ASSESSEE DID NO T MA N0.19/ASR/ 2019 (A.Y.2012-13) (ARISING OUT OF ITA NO.124/AS R/17) M/S BEDI AUTOMOBILES PIPLANWALA VS. ITO 2 REMOVE THE DEFECT, THEREFORE, THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE BEING UN-ADMITTED. THE LD. COUNSEL HAS DRAWN OUR ATTENTION TO THE DOCUMENT OF REVENUE DEPAR TMENT WHEREIN THE CORRECT HEAD I.E. 300 HAS BEEN UPDATED IN THE NAME OF ASSESSEE, HENCE, AS THE DEFECT HAS BEEN CLARIFIED A ND NOT DISPUTED BY THE LD. DR, WE ARE INCLINED TO RECALL THE ORDER AND FIXING THE APPEAL FOR 24 TH OCTOBER, 2019. SUFFICE TO SAY NO FRESH NOTICE SHALL BE ISSUED TO THE ASSESSEE AS THE ASSESSEES AR WAS AVAILABLE IN THE COURT AND NOTED DOWN THE DATE F IXED FOR HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/08/ 2019. SD/- SD/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:23/08/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER