The Income-tax Officer, Jammu V. Sh. Pawan Kumar Dubey, Jammu

MA 56/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0748 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 10-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: S K BANSAL

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. 56(ASR)/2013 [IN I.T.A. NO. 30(ASR)/2013] ASSESSMENT YEAR: 2005-06 PAN: AALPD1883B THE INCOME TAX OFFICER, VS. SH. PAWAN KUM AR DUBEY, WARD- 1(2), JAMMU JAMMU (APPLICANT) (RESPONDENT) APPLICANT BY: SH. AMRIK CHAND, DR RESPONDENT BY: SH. S.K. BANSAL, ADVOCATE DATE OF HEARING: 23.08.2013 DATE OF PRONOUNCEMENT: 23.08.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLA NEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 10.04.2013 PASSED BY THIS BENCH WHEREBY THIS BENCH DISMISSED THE APPEAL FILED BY THE REVENU E BEING DEFECTIVE, IN LIMINE ON THE GROUND THAT THE DEPARTMENT HAS FILED CERTIFIED COPY OF GROUNDS OF APPEAL, WHICH IS NOT PERMISSIBLE UNDER T HE RULES. 2) LEARNED DR STATED THAT NOW THE REVENUE HAS RECTI FIED THE DEFECT AS POINTED OUT BY THE REGISTRY AND HAS ALSO FILED GROUNDS OF APPEAL SIGNED BY THE ASSESSING OFFICER AS REQUIRED UNDER T HE RULES AND 2 M.A. NO. 56(ASR)/2013 [IN I.T.A. NO. 30(ASR)/2013] REQUESTED THAT THE ORDER DATED 10.04.2013 MAY BE RE CALLED AND THE ISSUE IN DISPUTE MAY BE DECIDED AFTER HEARING THE PARTIES . 3) LEARNED COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF LEARNED DR. 4) AFTER HEARING BOTH THE PARTIES, WE ARE OF THE VI EW THAT THE DEFECT AS POINTED OUT BY THE REGISTRY HAS BEEN RECTIFIED B Y THE REVENUE, THUS, THE ORDER DATED 10.04.2013 DESERVES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER DAT ED 10.04.2013 AND REGISTRY IS DIRECTED TO ISSUE NOTICES TO THE PARTIE S BY RPAD AND FIXED THE MAIN APPEAL I.E. I.T.A. NO. 30(ASR)/2013 FOR 23 RD SEPTEMBER, 2013 BEFORE THE BENCH FOR HEARING. 5) IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. PAWAN KUMAR DUBEY, JAMMU 2. THE INCOME TAX OFFICER, WARD- 1(2), JAMMU 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER 3 M.A. NO. 56(ASR)/2013 [IN I.T.A. NO. 30(ASR)/2013] (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.