Mohammad Yousuf Kuchay & Others, Srinagar V. The Assessing Officer, Srinagar

MA 29/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1595 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-03-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M A MIR COST ACCOUNTANT

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.29(ASR)/2014 (ARISING OUT OF I.T.A. NO.473(ASR)/2013) ASSESSMENT YEAR:2007-08 PAN : MOHAMMAD YOUSUF KUCHAY & OTHERS, VS. THE ASSESSING OFFICER, HUMHAMA WARD-3, SRINAGAR. SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.M.A.MIR, COST ACCOUNTANT RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 07/03/2014 DATE OF PRONOUNCEMENT:07/03/2014 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 30.12. 2013 PASSED IN ITA NO.473(ASR)/2013 FOR THE ASSESSMENT YEAR 20 04-05. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL AVAILABLE ON RECORD ESPECIALLY THE ORDER OF THE TRI BUNAL DATED 30.12.2013 PASSED IN ITA NO.473(ASR)/2013 AND WE ARE OF THE VI EW THAT THE REASONS 2 MENTIONED BY THE ASSESSEE IN THE MISCELLANEOUS APP LICATION ARE REASONABLE AND SUFFICIENT TO RECALL THE ORDER OF THE TRIBUNAL DATED 30.12.2013 (SUPRA). THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 30.12. 2013 AND FIX THE MAIN APPEAL FOR HEAR ING ON 13.03.2014. NO SEPARATE NOTICE BE ISSUED TO THE PARTIES AS THE DAT E HAS BEEN FIXED WITH THEIR CONSENT. ACCORDINGLY, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, MISC. APPLICATION OF THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MARCH, 2013 SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7TH MARCH, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. MOHAMMAD YOUSUF KUCHAY & OTHERS, SRINGAR. 2. THE AO, WARD-3, SRINAGAR. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR 3