The Deputy CIT, Jammu V. Ch. Rakesh Kumar, Jammu

MA 35/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1977 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 12-02-2014
• Result in Favour of: Revenue
• 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. 35(ASR)/2014 [ARISING OUT OF I.T.A. NO. 502 (ASR)/2013] ASSESSMENT YEAR: 2007-08 PAN: AAQPC3662E DEPUTY COMMISSIONER OF VS. CH. RAKESH KUMAR, 55, INCOME TAX, CENTRAL CIRCLE, VILLAGE RAIPUR, SATW ARI, JAMMU JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MAHAVIR SINGH, SR.DR RESPONDENT BY: SH. JOGINDER SINGH, CA DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER A.D. JAIN, J.M. 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 11.10.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 502(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2007-08 IN LIMINE, BE ING DEFECTIVE. 2) AT THE TIME OF HEARING, LEARNED DR STATED THAT T HE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REM OVED AND REQUESTED THAT THE ORDER DATED 11.10.2013 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT, TO WHICH ASSESSEES COUNSEL 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 REVENUE HAS REMOVED THE DEFECT AS POINTED OUT BY TH E REGISTRY IN THE MAIN APPEAL, THEREFORE, THE ORDER DATED 11.10.2013 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I. T.A. NO. 502(ASR)/2013 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL B E 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 REVENUE 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: CH. RAKESH KUMAR, 55, VILLAGE RAIPUR , SATWARI, JAMMU. 2. DCIT, CENTRAL CIRCLE, 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.