M/s. J & K Cooperative Housing Corporation, Jammu V. The Deputy Commissioner of Income tax, Jammu

MA 33/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1980 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 27-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 33(ASR)/2014 [ARISING OUT OF I.T.A. NO. 631(ASR)/2013] ASSESSMENT YEAR: 2007-08 PAN: AAAFJ6591R THE J & K COOPERATIVE VS. DEPUTY COMMISS IONER OF HOUSING CORPORATION LTD., INCOME TAX, CIRCLE-2 , JAMMU 243 NEW PLOTS, JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. JOGINDER SINGH, CA RESPONDENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER A.D. JAIN, J.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 06.01.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 631(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2007-08, BEING DEFECT IVE. 2) AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE ORDER DATED 06.01.20 13 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT, TO WHICH, LEA RNED DR HAS NO OBJECTION. 2 3) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIALS ON RECORD, ESPECIALLY THE MISCELLANEOUS APPLICATION. A S PER RECORD, THE ASSESSEE HAS REMOVED THE DEFECT AS POINTED OUT BY T HE REGISTRY IN THE MAIN APPEAL, THEREFORE, THE ORDER DATED 06.01.2014 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I. T.A. NO. 631(ASR)/2013 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRES ENCE OF BOTH THE PARTIES. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JUNE, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: THE J & K COOPERATIVE, HOUSING COR PORATION LTD. 243 NEW PLOTS, JAMMU 2. DCIT, CIRCLE-2, 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.