The Income-tax Officer, Jammu V. M/s. Shirdee Charitable trust, Jammu

MA 26/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0438 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 14-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA
• Keywords: Charitable institution

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.26(ASR)/2013 ARISING OUT OF I.T.A. NO.408(ASR)/2012 ASSESSMENT YEAR:2009-10 PAN :AAETS6478G INCOME TAX OFFICER, VS. M/S. SHIRDEE CHARITABLE TR UST, WARD 1(3), JAMMU. TRIKUTA NAGAR, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY:SH.P.N.ARORA, ADVOCATE DATE OF HEARING: 21/06/2013 DATE OF PRONOUNCEMENT:21/06/2013 ORDER PER BENCH ; THE REVENUE HAS FILED PRESENT MISCELLANEOUS APPLIC ATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 4 TH DEC., 2012 PASSED IN ITA NO.408(ASR)/2012 FOR THE ASSESSMENT YEAR 20 09-10. 2. AT THE TIME OF HEARING LD. DR, SH. TARSEM LAL ST ATED THAT THE APPEAL OF THE REVENUE WAS DISMISSED WITH THE REMARKS ONLY SUGGESTED GROUNDS OF APPEAL HAVE BEEN TAKEN BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A), JAMMU AND NOT THE GROUNDS OF APPEAL. HE FURTHER STA TED THAT THE NECESSARY DEFECT HAS BEEN RECTIFIED BY THE REVENUE BY FILING AMENDED GROUNDS OF 2 APPEAL. ACCORDINGLY, HE PRAYED THAT THE ORDER OF TH E TRIBUNAL DATED 4 TH DEC., 2012 MAY BE RECALLED FOR FRESH ADJUDICATION. 3. ON THE CONTRARY, THE LD. COUNSEL FOR THE ASSESSE E, DID NOT OBJECT TO THE REQUEST OF THE LD. DR. 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 04.12.2012 REQUIRES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 04.12.2012 OF THIS BENCH AND FIX THE MAIN APPEAL IN ITA NO.408(ASR)/2012 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 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:M/S. SHIRDEE CHARITABLE TRUST, JAMMU. 2. THE ITO WARD 1(3), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR.