The Income-tax Officer, Jammu V. Sh. Manmohan Singh, Jammu

MA 45/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0432 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 04-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: P N ARORA

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.45(ASR)/2013 (ARISING OUT OF I.T.A. NO.373(ASR)/2012) ASSESSMENT YEAR:2009-2010 PAN :ALRPS7640E INCOME TAX OFFICER, VS. SH. MANMOPHAN SINGH, WARD 2(2), JAMMU. F-163, SHAKTI NAGAR, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. AMRIK CHAND, DR RESPONDENT BY:SH.P.N.ARORA, ADVOCATE DATE OF HEARING: 05/07/2013 DATE OF PRONOUNCEMENT:05/07/2013 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 21/01/2013 PASSED IN ITA NO.373(ASR)/2012 FOR THE ASSESSMENT YEAR 2009-1 0, IN WHICH THIS BENCH DISMISSED THE APPEAL OF THE REVENUE ON TECHNI CAL GROUND BECAUSE THE REVENUE HAS FILED THE SUGGESTIVE GROUNDS OF APPEAL WHICH ARE NOT PERMISSIBLE UNDER THE RULES. 2. AT THE TIME OF HEARING LD. DR, STATED THAT THE N ECESSARY DEFECT HAS BEEN RECTIFIED BY THE REVENUE BY FILING AMENDED GRO UNDS OF APPEAL. 2 ACCORDINGLY, HE PRAYED THAT THE ORDER OF THE TRIBUN AL DATED 21.01.2013 MAY BE RECALLED FOR FRESH ADJUDICATION. 3. ON THE CONTRARY, THE LD. COUNSEL FOR THE ASSESSE E, DID NOT OBJECT TO THE REQUEST OF THE LD. DR. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE THOROUGH LY GONE THROUGH THE CONTENTIONS RAISED BY THE LD. DR IN THE MISCELLANEO US APPLICATION. WE ARE OF THE VIEW THAT SINCE THE REVENUE HAS FILED THE AM ENDED GROUNDS OF APPEAL, THE ORDER OF THE TRIBUNAL DATED 21.01.2013 REQUIRES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER THE TRIBUNAL DATED 21.01.2013 OF THIS BENCH IN ITA NO.373(ASR)/2012. THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH JULY , 2013. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5TH JULY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. MAN MOHAN SINGH, JAMMU. 2. THE ITO WARD-2(2), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER 3 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.