The Income-tax Officer, Jammu V. Sh. Rajesh Giri, Prop.M/s. Avita Mobile Industries, Jammu

MA 22/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9239 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 13 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: 22-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

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.22(ASR)/2012 (ARISING OUT OF I.T.A. NO.203(ASR)/2011) ASSESSMENT YEAR:2005-06 PAN :ADIPG0617N INCOME TAX OFFICER, VS. SH. RAJESH GIRI, WARD 1(2), JAMMU. PROP. M/S. AVITA MOBILE INDUSTR IES, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.L.CHHANALIA, DR RESPONDENT BY:SH. JOGINDER SINGH, CA 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 30.04.2012 PASSED IN ITA NO.203(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 30.04.2012 MAY BE RECAL LED AND THE APPEAL FILED 2 BY THE REVENUE IN ITA NO.203(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. JOGINDER SINGH,CA, APPEARING FOR THE ASSESSE E, HAS NO OBJECTION FOR RECALLING THE ORDER OF THE TRIBUNAL AND TO ARG UE THE MAIN APPEAL IN ITA NO.203(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 30.04.2012. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 30.04.2012 AND FIX THE MAIN APPEAL I.E. IN ITA NO.203(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. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: OCTOBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.RAJESH GIRI, JAMMU. 2. THE ITO WARD 1(2), JAMMU. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER