The Income Tax Officer, Jammu V. The Executive Engineer, Rajouri.

MA 27/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1577 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 03-01-2014
• Result in Favour of: Revenue
• 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. 27(ASR)/2014 [IN I.T.A. NO. 472 (ASR)/2013] ASSESSMENT YEAR: 2011-12 PAN: AMRE10281F INCOME TAX OFFICER, VS. THE EXECUTIVE ENGINEE R, TDS CIRCLE, AAYAKAR BHAWAN, PWD(R&B), NOWSHERA, RAIL HEAD COMPLEX, JAMMU DISTRICT -RAJOURI (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMRIK CHAND, DR RESPONDENT BY: NONE DATE OF HEARING: 28.03.2014 DATE OF PRONOUNCEMENT: 28.03.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 11.10.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 472(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2011-12 IN LIMINE, BE ING DEFECTIVE. 2) AT THE TIME OF HEARING, LEARNED DR STATED THAT T HE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REM OVED AND REQUESTED THAT THE ORDER DATED 11.10.2013 MAY BE RECALLED AND THE MAIN APPEAL MAY BE HEARD ON MERIT. 3) WE HAVE HEARD LEARNED DR AND PERUSED THE RECORD S AVAILABLE WITH US, AND WE ARE OF THE VIEW THAT THE REVENUE HA S RECTIFIED THE DEFECT 2 AS POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL, THUS, THE ORDER DATED 11.10.2013 DESERVES TO BE RECALLED. THEREFORE, IN T HE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 11.10.2013 AND THE REGIST RY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 472(ASR)/2013 ON 6 TH MAY, 2014. REGISTRY IS ALSO DIRECTED TO ISSUE NOTICE TO THE PARTY AS NO ONE IS PRESENT FOR THE ASSESSEE IN SPITE OF NOTICE. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE 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: THE EXECUTIVE ENGINEER, PWD(R&D), NOW SHERA, DISTRICT -RAJOURI 2. INCOME TAX OFFICER, TDS CIRCLE, AAYAKAR BHAWAN, RAI L HEAD COMPLEX, JAMMU 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.