M/s. Asian Industries, Jammu V. The Income Tax Officer, Jammu

MA 36/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1971 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 14-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI
• Assessee Lawyers: P N ARORA
• Keywords: Condonation of delay

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.36(ASR)/2014 (ARISING OUT OF I.T.A. NO.588(ASR)/2013) ASSESSMENT YEAR:2009-10 PAN :AANFA6667L M/S. ASIAN INDUSTRIES VS. THE INCOME TAX OFFICER, KAINTHPUR, THANDIKHUI, WARD-1(1), JAMMU. P.O. JAKH, VIJAYPUR, JAMMU (J&K) (APPELLANT) (RESPONDENT) APPELLANT BY:SH. P.N.ARORA, ADVOCATE RESPONDENT BY:SH.SAAD KIDWAI, DR DATE OF HEARING: 18/07/2014 DATE OF PRONOUNCEMENT:18/07/2014 ORDER PER B.P.JAIN, AM ; THIS MISC. APPLICATION OF THE ASSESSEE ARISES FROM THE ORDER OF ITAT, AMRITSAR BENCH, AMRITSAR OUT OF ITA NO.588(ASR)/20 14 DATED 06.01.2014. 2. THE APPEAL IN ITA NO.588(ASR)/2013 WAS DISMISSED VIDE ORDER DATED 06.01.2014 SINCE THERE WAS SOME DEFECT IN THE SAID APPEAL AND THE SAME WAS MA NO.36(ASR)/2014 2 DISMISSED WITH THE LIBERTY TO ASSESSEE TO FILE AN APPLICATION FOR RECALLING THE ORDER AFTER REMOVING THE DEFECT, AS POINTED OUT BY THE REGISTRY. 3. THE ASSESSEE IN THE MISC. APPLICATION HAS SUBMIT TED THAT THE DEFECT WAS FOR NOT FILING OF THE APPLICATION FOR CONDONATI ON OF DELAY OF TWO DAYS, WHICH IN FACT, WAS DELAY OF ONE DAY, WHICH HAS BEEN EXPLAINED IN OUR SEPARATE APPLICATION FOR CONDONATION OF DELAY DATED 14.02.2014 RECEIVED BY THE ITAT, AMRITSAR BENCH ON 14.02.2014. THEREFORE, HAVING REMOVED THE DEFECT, THE ASSESSEE THROUGH ITS LD. COUNSEL SH. P. N.ARORA, PRAYED TO RECALL THE ORDER PASSED IN ITA NO.588(ASR)/2013 AND RESTOR E THE APPEAL IN ITA NO.588(ASR)/2013.. 4. THE LD. DR, ON THE OTHER HAND, DID NOT OBJECT TO THE SUBMISSION OF THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. THE DEFECT AS POINTED OUT IN THE ORDER IN ITA NO.58 8(ASR)/2013 DATED 06.01.2014 HAS SINCE BEEN REMOVED BY THE ASSESSEE AND IS ON RECORD AND THEREFORE, WE SET ASIDE OUR ORDER DATED 06.01.2014 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER AND REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL ON 11.08.2014. THE SAID DATE HAS BEEN NOTED BY BOTH TH E PARTIES AND NO FURTHER MA NO.36(ASR)/2014 3 NOTICE IS REQUIRED TO BE GIVEN IN THE MATTER. ACCOR DINGLY, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 6. IN THE RESULT, M.A.NO.36(ASR)/2014 OF THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH JULY, 2014. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30TH JULY, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ASIAN INDUSTRIES, JAMMU 2. THE ITO, WARD 1(1), JAMMU 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