Sh. Rajan Datta, Jammu V. The Income tax Officer, Jammu

MA 6/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1597 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 29-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.NOS.4, 5, 6 & 7 (ASR)/2014 (ARISING OUT OF I.T.A. NOS.422, 423, 420, 421 (ASR )/2012) ASSESSMENT YEARS:2004-05,2005-06, 2004-07 & 2005-06 PAN :AAOPD4913H SH. RAJAN DATTA VS. THE INCOME TAX OFFICER, S/O SH. GOPAL KRISHAN DATTA, WARD 2(2), JAMMU. 15, CANAL ROAD, OPP. BSF CAMPUS, JAMMU. (APPELLANT) (RESPONDENT) M.A.NO. 8(ASR)/2014 (ARISING OUT OF I.T.A. NOS.428 (ASR)/2012) ASSESSMENT YEAR: 2005-06 PAN :AAOPD4913H SH. RAJAN DATTA VS. THE INCOME TAX OFFICER, S/O SH. GOPAL KRISHAN DATTA, WARD 1(2), JAMMU. 15, CANAL ROAD, OPP. BSF CAMPUS, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. P.N. ARORA, ADVOCATE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 07/03/2014 DATE OF PRONOUNCEMENT:07/03/2014 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT FIVE MISCELLANEOUS APPLICATIONS FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 27.06. 2013 PASSED 2 IN ITA NO.422, 423, 420, 421 & 428(ASR)/2012 FOR T HE ASSESSMENT YEARS 2004-05 & 2005-06 RESPECTIVELY. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL AVAILABLE ON RECORD ESPECIALLY THE ORDER OF THE TRI BUNAL DATED 27.06.2013 PASSED IN ITA NO.422, 423, 420, 421 & 428(ASR)/2012 AND WE ARE OF THE VIEW THAT THE REASONS MENTIONED BY THE ASSESSEE I N THE MISCELLANEOUS APPLICATIONS ARE REASONABLE AND SUFFICIENT TO RECAL L THE ORDER OF THE TRIBUNAL DATED 27.06.2013 (SUPRA). THEREFORE, IN THE INTERE ST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 27.06.2013 AND FIX THE MAIN APPEAL FOR HEARING ON 14.03.2014. NO SEPARATE NOTICE BE ISSUED TO THE PARTIES AS THE DATE HAS BEEN FIXED WITH THEIR CONSENT. ACCORDINGLY, ALL THE FIVE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT, ALL THE FIVE MISC. APPLICATION OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MARCH, 2013 SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7TH MARCH, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.RAJAN DATTA, JAMMU. 2. THE AO, WARD-1(2)/2(2), JAMMU. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR.