The Income-tax Officer, Srinagar (J&K) V. M/s. Ansari Motors, Srinagar (J&K)

MA 77/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2235 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1993-1994
• Appeal Filed On: 13-05-2014
• 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. 77 & 78(ASR)/2014 [IN I.T.A. NOS. 663 & 664 (ASR)/2013] ASSESSMENT YEARS: 1993-94 & 1995-96 PAN: INCOME TAX OFFICER, VS. M/S ANSARI MOTORS, WARD- 3(1), SRINAGAR SONWAR, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: SH. P.N. ARORA, ADV. DATE OF HEARING: 05.09.2014 DATE OF PRONOUNCEMENT: 05.09.2014 ORDER PER A.D. JAIN, J.M. 1) THE REVENUE HAS FILED THE PRESENT TWO MISCELLANEO US APPLICATIONS FOR RECALLING OF THE ORDER DATED 06.01 .2014, WHEREBY THIS BENCH HAD DISMISSED THE APPEALS OF THE REVENUE, I.E ., I.T.A. NOS. 663 & 664(ASR) OF 2013, PERTAINING TO ASSESSMENT YEARS 19 93-94 & 1995-96, BEING DEFECTIVE. 2) THE LEARNED DR HAS SUBMITTED THAT THE DEFECTS PO INTED OUT BY THE REGISTRY IN THE APPEALS HAVE BEEN REMOVED, THER EFORE, THE ORDER DATED 06.01.2014 MAY BE RECALLED AND THE APPEALS MAY BE H EARD ON MERIT, TO WHICH, THE LEARNED COUNSEL FOR ASSESSEE HAS NO OBJE CTION. 2 3) WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIALS ON RECORD, ESPECIALLY THE MISCELLANEOUS APPLICATION . AS PER RECORD, THE REVENUE HAS REMOVED THE DEFECTS AS POINTED OUT BY T HE REGISTRY IN THE APPEALS, THEREFORE, THE ORDER DATED 06.01.2014 IS R ECALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS, I.E., I.T.A. NOS. 6 63 & 664(ASR)/2013 ON 20.10.2014 FOR HEARING. NO FRESH NOTICE SHALL BE IS SUED SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES. 4) IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE REVENUE ARE 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: M/S ANSARI MOTORS, SONWAR, SRINAGAR 2. ITO, WARD- 3(1), SRINAGAR 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.