The Income-tax Officer, Jammu V. Sant Manjit Singh Trust, Jammu

MA 52/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1984 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 24-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NOS. 52 & 37(ASR)/2014 [ARISING OUT OF I.T.A. NOS. 612 & 613(ASR)/2011] ASSESSMENT YEARS: 2000-01 & 2001-02 PAN: NIL INCOME TAX OFFICER, VS. SANT MANJIT SINGH TRUST, WARD-1(3), JAMMU DIGIANA ASHRAM, DIGIANA, JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MAHAVIR SINGH, SR. DR RESPONDENT BY: SH. P.N. ARORA, ADVOCATE DATE OF HEARING: 06.06.2014 DATE OF PRONOUNCEMENT: 06.06.2014 ORDER PER A.D. JAIN, J.M. 1) THE REVENUE HAS FILED PRESENT TWO MISCELLANEOUS A PPLICATIONS FOR RECALLING OF THE ORDER DATED 16.01.2013, WHEREB Y THIS BENCH HAD DISMISSED THE APPEALS OF THE REVENUE I.E. I.T.A. NO S. 612 & 613(ASR)/2011 PERTAINING TO ASSESSMENT YEARS 2000-0 1 & 2001-02 RESPECTIVELY BEING 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 16.01.2013 MAY BE RECALLED AND THE APPEALS MAY BE HEARD ON MERIT, TO WHICH ASSESSEES COUNSEL HAS NO OBJECTION. 2 M.A. NOS. 52 & 37(ASR)/2014 3) WE HAVE HEARD BOTH THE PARTIES AND PERUSED RELEV ANT MATERIALS ON RECORD, ESPECIALLY THE MISCELLANEOUS APPLICATION . FROM THE RECORD, IT IS APPARENT THAT EARLIER ON 22.03.2013, THE REVENUE HA D FILED TWO MISCELLANEOUS APPLICATIONS BEARING M.A. NOS. 84 & 85(ASR)/2013 FOR RECALLING OF THE ORDER DATED 16.01.2013, WHEREBY TH E APPEALS OF THE REVENUE I.E. ITA NOS. 612 & 613(ASR)/2011 WERE DISM ISSED BEING DEFECTIVE. LATER ON, VIDE ORDER DATED 11.10.2013, T HE AFORESAID APPLICATIONS WERE ALSO DISMISSED BEING DEFECTIVE. 4) NOW, THE REVENUE HAS REMOVED THE DEFECT IN QUEST ION, THEREFORE, THE ORDER DATED 16.01.2013 IS RECALLED A ND THE REGISTRY IS DIRECTED TO FIX THE APPEALS I.E. I.T.A. NOS. 612 & 613(ASR)/2011 ON 23.07.2014 FOR HEARING. NO FRESH NOTICE SHALL BE I SSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. 5) IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JUNE, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SANT MANJIT SINGH TRUST, DIGIANA ASH RAM, DIGIANA, JAMMU 3 M.A. NOS. 52 & 37(ASR)/2014 2. ITO, WARD-1(3), JAMMU 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.