Sh. Yash Raj Singh, Jammu V. The Income Tax Officer, Jammu

MA 27/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4882 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 12-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER M.A. NOS. 27, 28 & 29(AS)/2016 (ARISING OUT OF ITA NOS.82, 83 & 84(ASR)/2014 ASSESSMENT YEARS:2008-09, 2007-08 & 2006-07 PAN : ACEPS5319L SH. YASH RAJ SINGH, VS. INCOME TAX OFFICER, JAMMU. WARD 1(3), JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.JOGINDER SINGH, CA RESPONDENT BY: SH.RAHUL DHAWAN, DR DATE OF HEARING: 23/09/2016 DATE OF PRONOUNCEMENT: 18/10/2016 ORDER PER N.K. CHOUDHRY, JM: THESE THREE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARISE OUT OF THE ORDER OF THE TRIBUNAL, DATED 23.04.2014, PASSED IN ITA NOS. 82, 83 & 84(ASR)/2014, WHEREBY THE APPEALS OF THE A SSESSEE WERE DISMISSED IN LIMINE, BEING DEFECTIVE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REQUISITE DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL STAND RECTIFIED BY THE ASSESSEE AND INFORMATION TO THIS EFFECT HAS ALREADY BEEN SUBMITTED VIDE LETTER DATED 06.04.2016, WHICH IS PL ACED ON RECORD. IN VIEW OF THE REMOVAL DEFECTS, THE ASSESSEES COUNSEL PRAYED THAT THE AFORESAID ORDER OF THE TRIBUNAL MAY BE RECALLED AN D TO BE ADJUDICATED AFRESH ON MERITS. 2 3. THE LD. DR, ON THE OTHER HAND, OPPOSED THE ASSES SEES REQUEST AND ARGUED LET THE ASSESSEE TO FILE FRESH APPEAL. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE OBJECTION OF THE LD. DR IS LOGICAL BUT SINCE THE ASSESSEE HAS ALREADY REMOVED THE DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL, THE ORDER OF THE T RIBUNAL DATED 23.04.2016 DESERVES TO BE RECALLED. HENCE, WE ARE SATISFIED WITH THE EXPLANATION OFFERED BY THE ASSESSEE FOR RECTIFYING THE DEFECTS POINTED OUT IN THE EX-PARTE ORDER. THEREFORE, IN THE INTEREST O F JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 23.04.2016 AN D DIRECT THE REGISTRY TO FIX THE MAIN APPEALS FOR HEARING IN DUE COURSE. 5. IN THE RESULT, ALL THE THREE MISCELLANEOUS APPL ICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/10 /2016. SD/- SD/- (T.S. KAPOOR) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 18/10/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. YASH RAJ SINGH, JAMMU 2. THE ITO WARD 1(3), JAMMU 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.