The Asstt.Commissioner of Income-tax, Srinagar (KMR) V. M/s. Highland Automobiles Pvt.Ltd, Srinagar

MA 39/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3534 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SSH P N ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH ; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMEBR AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.39(ASR)/2014 (ARISING OUT OF I.T.A. NO.107(ASR)/2013) ASSESSMENT YEAR:2009-10 PAN :AABCH4916Q DY. COMMR. OF INCOME TAX, VS. M/S. HIGHLAND AUTOMOB ILES PVT. LTD. CIRCLE-3, SRINAGAR. SONWAR, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY: S/SH.P.N.ARORA & TARUN BANSAL, ADV OCATES DATE OF HEARING : 09/10/2015 DATE OF PRONOUNCEMENT: 09/10/2015 ORDER PER A.D.JAIN, JM THE DEPARTMENT HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 11.08. 2013, WHEREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 107(ASR)/2013, FOR THE ASSESSMENT YEAR 2009-10, BEING DEFECTIVE. 2. AT THE TIME OF HEARING, I T WAS NOTICED THAT THE REGISTRY HAD ISSUED DEFECT MEMOS DATED 27.12.2013 & 30.01.2014 TO THE DEPARTMENT MA NO.39(ASR)/2015 2 FOR REMOVAL OF FOLLOWING DEFECTS POINTED OUT IN THE MISC. PETITION, WHICH HAVE NOT BEEN RECTIFIED TILL DATE: 1) THE GROUNDS FOR FILING OF MISC. PETITION ARE NO T NARRATED. 2) THE DEFECTS POINTED OUT IN THE APPEAL ARE NOT R ECTIFIED. 3) MISC. PETITION IS NOT FILED PROPERLY (INTRIPLIC ATE). 3. HAVING REGARD TO THE ABOVE FACTS AND CIRCUMSTANC ES, WE ARE OF THE CONSIDERED VIEW THAT THE DEPARTMENT IS NOT INTEREST ED IN PROSECUTION OF THE MATTER IN DISPUTE. THEREFORE, THE PRESENT MISC. PET ITION IS DISMISSED BEING DEFECTIVE AND THE FILE IS CONSIGNED TO RECORDS. HOW EVER, THE DEPARTMENT IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF TH IS ORDER ONLY AFTER RECTIFYING THE DEFECTS RAISED BY THE REGISTRY, FOR ADJUDICATI NG THE MISC. PETITION, IN ACCORDANCE WITH LAW. THUS, THE MISC. PETITION OF TH E REVENUE IS DISMISSED BEING DEFECTIVE. 4. IN THE RESULT, THE MISC. PETITION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9TH OCTO BER, 2015 SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 09/10/2015 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. HIGHLAND AUTOMOBILES PVT. LTD. , SRINAGAR. 2. THE ACIT, CIRCLE-3, SRINAGAR. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, ASR. TRUE COPY MA NO.39(ASR)/2015 3 BY ORDER