The Dy. Commissioner of Income-tax, Srinagar V. M/s. Irfan Carpets, Srinagar

MA 20/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0435 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-06-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 26-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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)/2013 (ARISING OUT OF I.T.A. NO.338(ASR)/2010 ) ASSESSMENT YEAR:2006-07 PAN:AAAFI4000J DY. COMMR. OF INCOME-TAX, VS. M/S. IRFAN CARPETS, CIRCLE 3, SRINAGAR. SRINAGAR. (APPELLANT) (RESPONDENT) C.O. NO.28(ASR)/20100 (ARISING OUT OF ITA NO.338(ASR)/2010) ASSESSMENT YEAR : 2006-07 M/S. IRFAN CARPETS, VS. DY. COMMR. OF INCOME TAX, SRINAGAR. CIRCLE 3, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY:SH.S.K.BANSAL, ADVOCATE DATE OF HEARING:21/06/2013 DATE OF PRONOUNCEMENT:21/06/2013 ORDER PER BENCH ; THE REVENUE HAS FILED PRESENT MISCELLANEOUS APPLICA TION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 30.05.2012 PASSED IN ITA NO.338(ASR)/2012 FOR THE ASSESSMENT YEAR 2006-0 7. 2. AT THE TIME OF HEARING LD. DR, SH. TARSEM LAL ST ATED THAT THE REVENUE HAS FILED THE GROUNDS OF APPEAL WRONGLY UNDER THE S IGNATURE OF CIT (J&K) 2 INSTEAD OF ASSESSING OFFICER CIRCLE- III, SRINGAR. HE FURTHER STATED THAT NOW THE DEFECT HAS BEEN RECTIFIED BY THE DEPARTMEN T BY FILING THE AMENDED GROUNDS OF APPEAL AND ACCORDINGLY REQUESTED THAT TH E ORDER OF THE TRIBUNAL DATED 30.05.2012 MAY BE RECALLED FOR FRESH ADJUDICA TION. 3. ON THE CONTRARY, THE LD. COUNSEL FOR THE ASSESSE E STATED THAT IF THIS BENCH RECALL THE ORDER OF THE TRIBUNAL DATED 30.05 .2012 THEN THE C.O. OF THE ASSESSEE MAY ALSO BE RESTORED. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE LD. DR IN THE MISCELLANEO US APPLICATION. WE ARE OF THE VIEW THAT SINCE THE REVENUE HAS FILED THE AM ENDED GROUNDS OF APPEAL, THE ORDER OF THE TRIBUNAL DATED 30.05.2012 REQUIRES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 30.05.2012 OF THIS BENCH AND FIX THE MAIN APPEAL IN ITA NO.338(ASR)/2010 ALAONGWITH C.O. NO.28(ASR)/2010 FOR HEARING ON 27.08.2012. THERE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER WAS PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST J UNE, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST JUNE, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. IRFAN CARPETS, SRINAGAR 3 2. THE DCIT, CIRCLE-3, SRINAGAR. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.