The Income-tax Officer, Srinagar (J&K) V. M/s. East India Company, Kashmir

MA 79/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2221 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 13-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.79(ASR)/2014 (ARISING OUT OF I.T.A. NO.509(ASR)/2013) ASSESSMENT YEAR:2009-10 PAN :AAAFE8160B THE INCOME TAX OFFICER, VS. M/S. EAST INDIA COMP ANY, WARD 3(1), SRINAGAR. SHIVPORA, , SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY:NONE DATE OF HEARING: 12/09/2014 DATE OF PRONOUNCEMENT:12/09/2014 ORDER PER A.D..JAIN, AM ; THE REVENUE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 20.12.2013 PASSED IN ITA NO.509(ASR)/2013 FOR THE ASSESSMENT YEAR 2009-1 0. 2. THE REVENUE HAS MOVED AN APPLICATION DATED 07.0 5.2014 STATING THEREIN THAT THE DEFECTS/DEFICIENCIES POINTED OUT B Y THE ITAT, AMRITSAR BENCH IN ITS ORDER DATED 20.12.2013 HAVE BEEN REMO VED AND HAS REQUESTED TO RESTORE THE ORIGINAL APPEAL OF THE DEPARTMENT. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE HAVE HEARD THE LD. DR AND HAVE THOROUGHLY GON E THROUGH THE CONTENTIONS RAISED BY THE REVENUE IN THE MISCELLA NEOUS APPLICATION. WE FIND THAT THE REVENUE HAS REMOVED THE REQUISITE DEF ECTS/DEFICIENCIES POINTED OUT BY THE TRIBUNAL IN ITS ORDER DATED 20.12.2013 A ND WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR RECALL OF THE ORDER OF THE TR IBUNAL DATED 20.12.2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 20 TH DEC; 2013 PASSED IN ITA NO.509(ASR)/2013 AND FIX T HE MAIN APPEAL FOR HEARING ON 20.10.2014 . THE REGISTRY IS DIRECTED TO ISSUE NOTICES TO THE PARTIES ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12TH SEPTEMBER, 2014. SD/- SD/- (B.P. JAIN) (A.D.JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH SEPTEMBER, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S. EAST INDIA COMPANY, SRINAGAR. 2. THE WARD-3(1), SRINAGA. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR