M/s. G.S. Builders & Engineers, Jalandhar V. The Additional Commissioner of Income-tax, Jalandhar

MA 39/ASR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9259 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 03-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANAND CHOPRA

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.39(ASR)/2012 (ARISING OUT OF I.T.A. NO.177(ASR)/2012) ASSESSMENT YEAR:2007-08 PAN :AAEFG2233R M/S. G.S.BUILDERS & ENGINEERS. VS. ADDL. COMMR. OF INCOME-TAX, KAPURTHALA ROAD, JALANDHAR. RANGE-III, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. ANAND CHOPRA, CA RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING:23/11/2012 DATE OF PRONOUNCEMENT:23/11/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 26/07/201 2 PASSED IN ITA NO.177(ASR)/2012 FOR THE ASSESSMENT YEAR 2007-08, I N WHICH THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSEC UTION. 2. WE FIND THAT THE REASONS MENTIONED IN THE MISC. APPLICATION FOR RECALLING THE SAID ORDER OF THE TRIBUNAL ARE SUFFIC IENT AND REASONABLE. 2 THEREFORE, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 26/07/2012 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL OUR ORDER DATED 26.07.2012 AND FIX THE MAIN APPEAL I.E. IN ITA NO.177(ASR)/2012 FOR ARGUMENT ON 26.12.2012. THIS O RDER WAS PRONOUNCED IN THE OPEN COURT AND HAS ALSO BEEN NOTED BY THE LD . COUNSEL FOR THE ASSESSEE. THEREFORE, THERE IS NO NEED TO ISSUE SEPARATE NOTIC E TO THE PARTIES. 3. IN THE RESULT, M.A. NO.39(ASR)/2012 FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23RD NOVEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23RD NOVEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. G.S. BUILDERS & ENGINEERS, JALAND HAR. 2. THE ADDL. CIT, R-III, JALANDHAR. 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. 3