Deputy Commissioner of Income tax, Srinagar V. M/s. Chinar Kashmir Textiles P.Ltd., Srinagar

MA 49/ASR/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9774 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 24-07-2012
• 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.NOS. 49 & 50(ASR)/2012 (ARISING OUT OF I.T.A. NOS.42 & 44(ASR)/2012 ) ASSESSMENT YEAR:2003-04 PAN:AABCC8528M DEPUTY COMMR. OF INCOME TAX, VS. M/S. CHINAR KASH MIR TEXTILE PVT. LTD. CIRCLE-3, SRINAGAR. SOURA, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY:NONE DATE OF HEARING: 04/01/2013 DATE OF PRONOUNCEMENT:04/01/2013 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATIONS AGAINST THE ORDER OF THE TRIBUNAL DATED 29.05.2012 PASSED I N ITA NOS. 42 & 44(ASR)/2012 FOR THE ASSESSMENT YEAR 2003-04. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD FOR TODAY I.E. 04.01.2013. INSPITE OF THIS, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE ATTENDED THE PROCEEDINGS NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE 2 PRESENT CASE, WE ARE OF THE VIEW THAT NO USEFUL PUR POSE WOULD BE SERVED TO ADJOURN THE MATTER TIME AND AGAIN. THEREFORE, WE PR OCEED TO DECIDE THE PRESENT MISC. APPLICATION EX-PARTE ASSESSEE, AFTER HEARING THE LD. DR. 3. AFTER GOING THROUGH THE CONTENTIONS RAISED BY TH E REVENUE FOR RECALLING THE ORDER DATED 29.05.2012 IN WHICH THE B ENCH HAS DISMISSED THE APPEAL OF THE REVENUE BEING DEFECTIVE IN LIMINE, WE ARE OF THE VIEW THAT THE ORDER DATED 29.05.2012 DESERVES TO BE RECALLED. ACC ORDINGLY, WE RECALL THE ORDER OF THE TRIBUNAL DATED 29.05.2012 AND ALLOW TH E PRESENT MISC. APPLICATIONS FILED BY THE REVENUE AND FIX THE MAIN APPEALS I.E. IN ITA NOS.42 & 44(ASR)2012 ON 04.01.2013 BECAUSE THE ISSU E IN DISPUTE INVOLVED IN THE MAIN APPEALS HAS ALREADY BEEN ADJUDICATED A ND DECIDED IN FAVOUR OF THE ASSESSEE. 4. IN THE RESULT, THE BOTH THE MISC. APPLICATIONS F ILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON J ANUARY, 2013. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: JANUARY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. CHINAR KASHMIR TEXTILES PVT. LTD. SRINAGAR. 2. THE DCIT CIRCLE -3, SRINAGAR. 3. THE CIT(A)