The DCIT, Jammu V. M/s. J & K Bank Ltd., Srinagar

MA 2/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1587 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 23-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 02(ASR)/2014 [ARISING OUT OF I.T.A. NO. 294(ASR)/2013] ASSESSMENT YEAR: 2007-08 PAN:AAAVT6167G DEPUTY COMMISSIONER OF INCOME VS. M/S JAMMU & K ASHMIR TAX, CIRCLE-I, AAYAKAR BHAWAN, BANK LTD., M.A. R OAD, JAMMU SRINAGAR (J&K) (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: NONE DATE OF HEARING: 21.03.2014 DATE OF PRONOUNCEMENT: 21.03.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 02.09.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 294(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2007-08 IN LIMINE, BE ING DEFECTIVE. 2) LEARNED DR STATED THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE ORDER DATED 02.09.2013 MAY BE RECALLED AND THE MAIN APPEAL I.E. ITA NO. 294(ASR)/2013 MAY BE HEARD ON MERIT. 2 3) WE HAVE HEARD LEARNED DR AND PERUSED THE RELEVA NT RECORDS AVAILABLE WITH US, AND WE ARE OF THE VIEW THAT THE REVENUE HAS RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE MA IN APPEAL, THUS, THE ORDER DATED 02.09.2013 DESERVES TO BE RECALLED. THE REFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 02.09.2013 AN D THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 294 (ASR)/2013 ON 23.04.2014. REGISTRY IS ALSO DIRECTED TO ISSUE NOTI CE TO THE PARTIES AS NO ONE IS PRESENT FOR THE ASSESSEE. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S JAMMU & KASHMIR BANK LTD., M.A. ROAD, SRINAGAR (J&K) 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, AAYAK AR BHAWAN, JAMMU 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.