The Income-tax Officer, Jammu V. Smt. Shilpa Gulla, Jammu

MA 22/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0433 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 21-01-2013
• 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.NOS.21 & 22(ASR)/2013 (ARISING OUT OF I.T.A. NOS. 290 & 291(ASR)/2012) ASSESSMENT YEAR:2004-05 PAN : INCOME TAX OFFICER, VS. SMT. SHILPA GULLA, WARD-2(3), JAMMU. 51/3, PATOLI, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. TARSEM LAL, DR RESPONDENT BY:NONE DATE OF HEARING:21/06/2013 DATE OF PRONOUNCEMENT:21/06/2013 ORDER PER BENCH ; THE REVENUE HAS FILED PRESENT MISCELLANEOUS APPLIC ATIONS FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 22.10.2012 PASSED IN ITA NOS. 290 & 291(ASR)/2012 FOR THE ASSESSMENT YEA R 2004-05. 2. AT THE TIME OF HEARING LD. DR, SH. TARSEM LAL ST ATED THAT THE APPEALS OF THE REVENUE WERE DISMISSED BEING DEFECTIVE WITH THE LIBERTY TO THE REVENUE TO FILE GROUNDS OF APPEAL (NOT SUGGESTED GR OUNDS OF APPEAL). HE FURTHER STATED THAT THE NECESSARY DEFECT HAS BEEN R ECTIFIED BY THE REVENUE BY 2 FILING AMENDED GROUNDS OF APPEAL. ACCORDINGLY, HE P RAYED THAT THE ORDER OF THE TRIBUNAL DATED 22.10.2012 MAY BE RECALLED FOR F RESH ADJUDICATION. 3. NOBODY APPEARED ON BEHALF OF THE ASSESSEE THOUGH NOTICE WAS SENT TO THE ASSESSEE BY RPAD ON 3.5.2013 FOR HEARING ON 21 .06.2013. 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 22.10.2012 REQUIRES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 22.10.2012 OF THIS BENCH AND FIX THE MAIN APPEALS I N ITA NOS.290 & 291(ASR)/2012 FOR HEARING ON 27.08.2012. THE REGISTRY IS DIRECTED TO ISSUE NOTICE TO THE PARTIES ACCORDINGLY. 5. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST JUNE, 2013. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST JUNE, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SMT. SHILPA GULLA, JAMMU. 2. THE ITO WAD 2(3), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER 3