M/s Samarkand Oriental Carpets, Srinagar V. The Income-tax Officer, Srinagar

MA 22/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3827 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 12-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SHARDA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.22(ASR)/2015 (ARISING OUT OF ITA NO.12(ASR)/2014) ASSESSMENT YEAR:2001-02 PAN: M/S. SAMARKAND ORIENTAL CARPETS, VS. INCOME TAX OFF ICER, C/O H.R.REHMAN & CO. WARD-3, SRINAGAR. VAKIL VILLA, KAK SARAI ROAD, KARAN NAGAR, SRINAGAR (KASHMIR). (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH.R.K. SHARDA, DR DATE OF HEARING: 22/01/2016 DATE OF PRONOUNCEMENT: 22/01/2016 ORDER PER A.D. JAIN, JM; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 18.03. 2014 PASSED IN ITA NO.12(ASR)/2014 FOR THE ASSESSMENT YEAR 2001-02 WHE REBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE BEING DEFE CTIVE. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE. HOWEV ER, THE ASSESSEE HAS SUBMITTED A PETITION DATED 22.05.2014 EXPLAIN ING THEREIN THAT THE DEFECTS POINTED OUT BY THE REGISTRY IN THE MAIN APP EAL HAVE BEEN REMOVED. IT HAS FURTHER BEEN REQUESTED THAT THE AFO RESAID ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE APPEAL MAY BE HEAR D ON MERIT, TO WHICH THE LD. DR HAS NO OBJECTION. 2 3. WE HAVE HEARD THE LD. DR AND PERUSED MATERIAL AV AILABLE ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE HAS RE MOVED THE REQUISITE DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE T RIBUNAL, THEREFORE, ORDER DATED 18.03.2014 IS RECALLED AND THE REGISTRY IS DI RECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO.12(ASR)/2014 ON 01.03.2016 FO R HEARING. THE PARTIES MAY BE INFORMED ACCORDINGLY. 4. IN THE RESULT, M.A.NO.129(ASR)/2014 OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/01/2016 SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 22/01/2016 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. SAMARKAND ORIENTAL CARPETS C/O H.A. REHMAN & CO. SRINAGAR. 2. THE ITO, WARD-3, SRINGAR 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.