The Income-tax Officer, Jammu V. M/s. Kashmir Udyog, Jammu

MA 20/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9240 (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 CHHNALIA
• Assessee Lawyers: S K BANSAL

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.20(ASR)/2012 ARISING OUT OF I.T.A. NO.264(ASR)/2011) ASSESSMENT YEAR:2005-06 PAN :AAHFR9381E INCOME TAX OFFICER, VS. M/S. KASHMIR UDYOG, WARD 1(2), JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. R.L. CHHNALIA, DR RESPONDENT BY:SH. S.K.BANSAL, ADVOCATE 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.264(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 2 BY THE REVENUE IN ITA NO.264(ASR)/2011 MAY BE HEARD ON MERITS, TODAY ITSELF BECAUSE THE ISSUE INVOLVED IN THE REVENUES APPEAL IS SQUARELY COVERED BY THE DECISION OF THE JURISDICTIONAL HIGH COURT OF J & K . 3. SH. S.K. BANSAL, ADVOCAT, APPEARED FOR THE ASSES SEE, HAS NO OBJECTION FOR RECALLING THE IMPUGNED ORDER AND TO ARGUE THE M AIN APPEAL IN ITA NO.264(ASR)/2011 ON MERITS TODAY ITSELF. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE AS WELL AS THE STATEMENTS MADE BY BOTH THE PARTIES, WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR RECALL OF THE SAID ORDER OF THE TRIBUNAL DATED 05.03.2012. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 05.03.2012 AND FIX THE MAIN APPEAL I.E. IN ITA NO.264(ASR)/2011 FOR HEARING FO R 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. (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. KASHMIR UDYOG, JAMMU. 2. THE ITO WARD 1(2), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR.