The Deputy Commissioner of Income Tax, Srinagar (J&K) V. M/s. Abdul Salam Mir, Srinagar

MA 44/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1793 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 23-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 44(ASR)/2014 [IN I.T.A. NO. 115(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AAEFA6473D DEPUTY CIT, CIRCLE-3, VS. M/S ABDUL SALAM MIR, SRINAGAR ATHAWAJAN, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: NONE DATE OF HEARING: 09.05.2014 DATE OF PRONOUNCEMENT: 19.05.2014 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. 115(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. 2 3) WE HAVE HEARD LEARNED DR AND PERUSED THE RECORDS AVAILABLE WITH US, AND WE ARE OF THE VIEW THAT THE REVENUE HA S RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL, THUS, THE ORDER DATED 01.08.2013 DESERVES TO BE RECALLED. THEREFORE, IN T HE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 01.08.2013 AND THE REGIST RY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 115(ASR)/2013 IN A ROUTINE MANNER. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MAY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH MAY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S ABDUL SALAM MIR, ATHAWAJAN, SRI NAGAR. 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.