The Dy. Commissioner of Income Tax, Srinagar V. Nazir Hussain Khan, Srinagar

MA 33/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4201 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 01-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR RATINDER KAUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER MA NO.33(ASR)/2015 (ARISING OUT OF ITA NO.78(ASR)/2013) ASSESSMENT YEAR:2009-10 PAN:AHCPK0859J DEPUTY COMMR. OF INCOME TAX, VS. NAZIR HUSSAIN KHAN , CIRCLE-3, M/S. KHAN STONE CRUSHER, SRINAGAR. GOGJI BAGH, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:DR. RATINDER KAUR, DR RESPONDENT BY: NONE DATE OF HEARING: 22/04/2016 DATE OF PRONOUNCEMENT: 22/04/2016 ORDER PER A.D. JAIN, JM THIS MISCELLANEOUS APPLICATION OF THE REVENUE ARISE S FROM THE ORDER OF THE TRIBUNAL DATED 29.04.2014 PASSED IN IT A NO.78(ASR)/2013 FOR THE ASSESSMENT YEAR 2009-10, WHEREBY THIS BENCH DISMISSED THE APPEAL OF THE REVENUE BEING DEFECTIVE. 2. THE LD DR CONTENDED THAT THE REVENUE HAS RECTIFI ED THE DEFECT POINTED OUT BY THE TRIBUNAL, VIDE MISC. APP LICATION DATED 01.09.2014 AND AT THE SAME TIME REQUESTED T HAT THE ORDER OF THE TRIBUNAL DATED 29.04.2014 MAY BE RECAL LED FOR ADJUDICATION. 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. HAVING HEARD THE LD. DR AND PERUSING THE MATERI AL AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THE REVENUE HAS ALREADY RECTIFIED THE DEFECT POINTED OUT IN THE ORD ER OF THE TRIBUNAL DATED 29.04.2014, PASSED IN ITA NO.78(ASR)/2013. THEREFOR E, IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 29.04.2014 IS HEREBY RECALLED AND THE APPEAL IS FIXED FOR HEARING ON 13.06.2016. THE REGISTRY IS DIRECTED TO ISSUE NOTICE TO THE ASSESSEE. 5. AS REGARDS THE C.O. OF THE ASSESSEE, THE SAME IS ALSO RESTORED IN SITU SINCE WE HAVE RECALLED THE ORDER OF THE TRIBUN AL PASSED IN THE CASE OF THE REVENUE. 4. IN THE RESULT, MISC. APPLICATION OF THE REVENUE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 22/04/ 2 016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 22/04/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:NAZIR HUSSAN KHAN, SRINAGAR. 2. THE DCIT, CIRCLE 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.