The Asstt.Commissioner of Income-tax, Srinagar (KMR) V. M/s. Fairdeal Motors and Workshop Pvt.Ltd, Srinagar

MA 40/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1580 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: V K SABHERWAL

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. 40(ASR)/2014 [IN I.T.A. NO. 158(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AAACF6573E DEPUTY CIT, CIRCLE-3, VS. M/S FAIRDEAL MOTORS AND SRINAGAR WORKSHOP PVT. LTD, PARIMPORA, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMRIK CHAND, DR RESPONDENT BY: SH. V.K. SABHERWAL, ADVOCATE DATE OF HEARING: 28.03.2014 DATE OF PRONOUNCEMENT: 28.03.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 01.08.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 158(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2009-10 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 01.08.2013 MAY BE RECALLED AND THE MAIN APPEAL MAY BE HEARD ON MERIT. 3) LEARNED COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF LEARNED DR. 2 4) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS AVAILABLE WITH US, AND WE ARE OF THE VIEW THAT THE REVENUE HAS RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE MA IN APPEAL, THUS, THE ORDER DATED 01.08.2013 DESERVES TO BE RECALLED. THE REFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 01.08.2013 AN D THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 158 (ASR)/2013 ON 18.06.2014. THERE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH MARCH, 2014 6) /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S FAIRDEAL MOTORS AND WORKSHOP PV T. LTD, PARIMPORA, SRINAGAR 2. DEPUTY CIT, CIRCLE-3, SRINAGAR 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.