The Income-tax Oficer, Jammu V. Sh. Ajay Gupta, Prop. M/s. Print Pack, Jammu

MA 35/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9231 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 03-07-2012
• 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.35(ASR)/2012 (ARISING OUT OF I.T.A. NO. 181(ASR)/2011 ASSESSMENT YEAR:2005-06 PAN :AAXPG3090R INCOME TAX OFFICER, VS. SH. AJAY GUPTA WARD 1(1), JAMMU. PROP. M/S. PRINT PACK, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.AMRIK CHAND, DR RESPONDENT BY: NONE DATE OF HEARING:19/10/2012 DATE OF PRONOUNCEMENT:19/10/2012 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 26.04.201 2 PASSED IN ITA NO.181(ASR)/2011 FOR THE ASSESSMENT YEAR 2005-06, I N WHICH THE APPEAL OF THE REVENUE HAS BEEN DISMISSED BEING DEFECTIVE. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE FOR TODAY BUT NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY AP PLICATION FOR ADJOURNMENT. 2 KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE TH E MATTER IN DISPUTE. BUT IN THE INTEREST OF JUSTICE, WE ARE DECIDING THE PRESEN T MISC. APPLICATION, AFTER HEARING THE LD. DR AND ON MERIT. 3. THIS BENCH HAS DISMISSED THE APPEAL IN ITA NO.1 81(ASR)2011 FILED BY THE REVENUE BEING DEFECTIVE BECAUSE THE DEPARTME NT HAS NOT FILED THE GROUNDS OF APPEAL AGAINST PENALTY U/S 271(1)(C) OF THE ACT. NOW THE DEPARTMENT AFTER RECTIFYING THE DEFECT HAS REQUESTE D FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 26.04.2012. IN THE INTEREST O F JUSTICE, WE RECALL THE SAME BECAUSE SUFFICIENT REASONS HAVE BEEN EXPLAINE D TO RECTIFY THE ORDER DATED 26.04.2012. 4. THE LD. DR SUBMITTED THAT THE ISSUE INVOLVED IN THE APPEAL FILED BY THE REVENUE IN ITA NO.181(ASR)/2011 IS ALSO COVERED AGAINST THE REVENUE BECAUSE THIS BENCH HAS DECIDED VARIOUS APPEALS AGAI NST THE REVENUE, AS THE QUANTUM HAS ALREADY BEEN DELETED BY THE HONBLE JUR ISDICTIONAL HIGH COURT OF J & K IN THE CASE OF THE ASSESSEE AND THE QUE STION OF PENALTY DOES NOT ARISE. HE REQUESTED THAT THE APPEAL MAY BE DECIDED TODAY ITSELF. 5. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE AND THE REQUEST OF THE LD, DR, THE MAIN APPEAL I.E. IN ITA NO.181(ASR)/2011 IS 3 RECALLED AND FIXED FOR HEARING ON 19.10.2012. ACCOR DINGLY, THE MISC. APPLICATION OF THE REVENUE IS ALLOWED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH OCTOBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19TH OCTOBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. AJAY GUPTA, JAMMU. 2. THE ITO WARD 1(1). 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.