The Income Tax Officer, Srinagar V. Sh Gulam Mohd. Bhat, Kashmir

MA 35/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4200 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s) 29 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: 2010-2011
• Appeal Filed On: 23-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR TARUNDEEP 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 M.A. NO.35(ASR)/2015 (ARISING OUT OF ITA NO.201(ASR)/2014) ASSESSMENT YEAR:2010-11 PAN:AJMPB3853B THE INCOME TAX OFFICER, VS. SH. GHULAM MOHD. BHAT PROP. WARD 3(2), SRINAGAR. M/S. BHAT & SONS, BUHAMA KUPWARA, KASHMIR (APPELLANT) (RESPONDENT) APPELLANT BY: DR. TARUNDEEP 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 08.01.2015 PASSED IN IT A NO.201(ASR)/2014 FOR THE ASSESSMENT YEAR 2010-11, 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 16.02.2015 AND AT THE SAME TIME REQUESTED T HAT THE ORDER OF THE TRIBUNAL DATED 08.01.2015 MAY BE RECAL LED FOR ADJUDICATION. 2 3. NOBODY 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 08.01.2015 PASSED IN ITA NO.201(ASR)/2014. THEREFOR E, IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 08.01.2015 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. 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:SH. GHULAM MOHAMMAD BHAT, KUPWARA, KASHMIR. 2. THE ITO, BARAMULLA 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.