The The Income tax Officer, Bathinda V. The Bathinda Truck Operator Union, Bathinda

MA 6/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0161 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: P N ARORA

Judgement Text

1 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. 06 (ASR) OF 2013 (ARISING OUT OF I.T.A. NO. 386(ASR) OF 2012 ASSESSMENT YEAR: 2008-09 PAN: AAAAT4315L INCOME TAX OFFICER VS. THE BATHINDA TRUCK WARD 1(1), BATHINDAR OPERATOR UNION, BATHINDA (APPLICANT) (RESPONDENT) APPLICANT BY: SH. R.L. CHHANALIA, D.R. RESPONDENT BY: SH. P.N. ARORA, ADVOCATE DATE OF HEARING: 17.05.2013 DATE OF PRONOUNCEMENT: 17.05.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLA NEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 21.11.2012, WHEREB Y THIS BENCH HAD DISMISSED THE APPEAL OF THE DEPARTMENT I.E. I.T.A. NO. 386(ASR) OF 2012, PERTAINING TO ASSESSMENT YEARS 2008-09, BEING DEFEC TIVE. 2) IN THE MISCELLANEOUS APPLICATION, THE REVENUE HA S STATED THAT INADVERTENTLY THE STAMP CERTIFIED TO BE TRUE COPY WAS PUT, THEREFORE, 2 THERE WAS A DEFECT, AS POINTED OUT BY THE BENCH. TH E REVENUE FURTHER STATED THAT NOW THEY HAVE RECTIFIED THE SAID DEFECT AND REQUESTED THAT THE ORDER DATED 21.11.2012 MAY BE RECALLED. 3) ON THE OTHER HAND, SH. P.N. ARORA, LEARNED COUNS EL FOR THE ASSESSEE, HAS NO OBJECTION ON THE REQUEST OF THE RE VENUE. 4) AFTER HEARING BOTH THE PARTIES AND GOING THROUG H THE CONTENTION RAISED BY THE REVENUE, WE ARE OF THE VIEW THAT THE REVENUE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF TH E ORDER DATED 21.11.2012. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 21.11.2012 DESERVES TO BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 21.11.2012 BY DIRECTING THE REGISTRY TO FIX THE MAI N APPEAL I.E I.T.A. NO. 386(ASR) OF 2012 FOR HEARING ON 22.08.2013. THERE I S NO NEED TO ISSUE NOTICE TO THE PARTY AS THE NEXT DATE OF HEARING OF THE MAIN APPEAL HAS BEEN PRONOUNCED IN THE OPEN COURT AND THE SAME HAS BEEN NOTICED BY LEARNED COUNSEL FOR THE ASSESSEE. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION NO . 06 (ASR) OF 2013, FILED IN I.T.A. NO. 386(ASR) OF 2012 IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MAY, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER 3 DATED: 17 TH MAY , 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: BATHINDA TRUCK OPERATOR UNION, BATHI NDA 2. INCOME TAX OFFICER, WARD I(1), BATHINDA. 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA 5. THE SR DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.