Sh. Manohar Cycle Works, Amritsar. V. The Income Tax Officer, Amritsar.

MA 21/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1581 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 22-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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. 21(ASR)/2014 [IN I.T.A. NO. 50 (ASR)/2013] ASSESSMENT YEAR: 2005-06 PAN: AAHFM2485Q SH. MANOHAR CYCLE WORKS, VS. INCOME TAX OFFICER, COURT ROAD, AMRITSAR WARD-5(3), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHWANI KALIA, CA RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 28.03.2014 DATE OF PRONOUNCEMENT: 28.03.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 14.08.2013 WHEREBY THI S BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 50(ASR)/2013 PERTAINING TO THE ASSESSMENT YEAR 2005-06 BEING DEF ECTIVE. 2) AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE ORDER DATED 14.08.20 13 MAY BE RECALLED AND THE MAIN APPEAL MAY BE HEARD ON MERIT. 3) LEARNED DR HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE. 2 M.A. NO. 21(ASR)/2014 4) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS AVAILABLE WITH US, AND WE ARE OF THE VIEW THAT THE ASSESSEE HAS RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE MA IN APPEAL, THUS, THE ORDER DATED 14.08.2013 DESERVES TO BE RECALLED. THE REFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 14.08.2013 AN D THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 50( ASR)/2013 ON 06.05.2014. THERE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. MANOHAR CYCLE WORKS, COURT ROAD, AMRITSAR 2. INCOME TAX OFFICER, WARD-5(3), AMRITSAR 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.