Shri Vijay Kumar Chadha, HUF, Amritsar. V. The Income-tax Officer, Amritsar.

MA 74/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2234 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 12-05-2014
• Result in Favour of: Assessee
• 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. NO. 74(ASR)/2014 [IN I.T.A. NO. 754 (ASR)/2013] ASSESSMENT YEAR: 2001-02 PAN: AAAHV5650D SH. VIJAY KUMAR CHADHA, HUF, VS. THE INCOME TAX OF FICER, 23, MODEL TOWN, AMRITSAR WARD -5(4), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA, ADV. RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 05.09.2014 DATE OF PRONOUNCEMENT: 05.09.2014 ORDER PER A.D. JAIN, J.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 18.03.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., I.T.A. NO. 754(ASR) OF 2013, PERTAINING TO ASSESSMENT YEAR 2001-02, BEING DEFECT IVE. 2) THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITT ED THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPE AL HAS BEEN REMOVED, THEREFORE, THE ORDER DATED 18.03.2014 MAY BE RECALL ED AND THE APPEAL MAY BE HEARD ON MERIT, TO WHICH, THE LEARNED DR HAS NO OBJECTION. 3) WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL ON RECORD, ESPECIALLY THE MISCELLANEOUS APPLICATION . AS PER RECORD, THE 2 ASSESSEE HAS REMOVED THE DEFECT AS POINTED OUT BY T HE REGISTRY IN THE MAIN APPEAL, THEREFORE, THE ORDER DATED 18.03.2014 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL, I.E., I.T.A. NO. 754(ASR)/2013 ON 20.10.2014 FOR HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES. 4) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH SEPTEMBER, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. VIJAY KUMAR CHADHA, HUF, 23, MOD EL TOWN, AMRITSAR 2. ITO, WARD -5(4), AMRITSAR 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.