The Income-tax Officer, Jalandhar V. M/s. PPR Infrastructure Ltd, Jalandhar

MA 8/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4199 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 09-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL

Judgement Text

M.A. NOS.8 & 9 (ASR)2015 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NOS. 8 & 9 (ASR)/2015 (ARISING OUT OF ITA NOS. 208 & 209(ASR)/2014) ASSESSMENT YEARS:2007-08 & 2008-09 PAN: JLDPO3037G INCOME TAX OFFICER VS. M/S. PPR INFRASTRUCTURE, (TDS)-1, JALANDHAR. NAKODAR ROAD, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.S. KANWAL, DR RESPONDENT BY: WRITTEN SUBMISSIONS DATE OF HEARING: 13/05/2016 DATE OF PRONOUNCEMENT: 13/05/2016 ORDER PER A.D. JAIN, JM: THESE TWO MISC. APPLICATIONS HAVE BEEN FILED BY TH E REVENUE FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 08.01.2015, PASSED IN ITA NOS.208 & 209(ASR)/2014, FOR THE ASS ESSMENT YEARS 2008- 09 & 2009-10, WHEREBY THIS BENCH HAD DISMISSED THE APPEALS OF THE DEPARTMENT BEING DEFECTIVE. 2. THE REVENUE HAS MOVED AN APPLICATION WHEREIN, TH E FOLLOWING SUBMISSIONS HAVE BEEN MADE: IT IS SUBMITTED THAT IN THE AFORESAID APPEAL, DEPA RTMENTAL APPEALS WERE DISMISSED BY THE TRIBUNAL ON 8.1.2015 IN LIMIN E BEING DEFECTIVE WITH THE FOLLOWING OBSERVATION: GROUND OF APPEAL AND STATEMENT OF FACTS FILED BY T HE ASSESSEE BEFORE THE LD. CIT(A) HAVE NOT BEEN FILED ALONGWITH THE APPEAL. 2. THE DEPARTMENT IS INTERESTED TO PROSECUTE THE MA TTER IN DISPUTE AND TO GET THE SAME DECIDED ON MERITS. HENC E, IT IS M.A.NOS. 8 & 9(ASR)/2015 2 REQUESTED TO RECALL THE ORDER DATED 8.1.2015 AND FI X THE SAME FOR HEARING AFRESH. 3. GROUNDS OF APPEAL AND STATEMENT OF FACTS FILED B Y THE ASSESSEE BEFORE THE LD. CIT(A) ARE FILED HEREWITH. SD/- (RAMESH KAUR) ITO (TDS) 3. THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO FILED WRITTEN SUBMISSIONS IN SUPPORT OF HIS CASE AND THE SAME ARE PLACED ON R ECORD. 4. WE HAVE HEARD THE LD. DR AND HAVE GONE THROUGH THE CONTENTIONS RAISED BY THE REVENUE IN THE AFORESAID MISCELLANE OUS APPLICATIONS. WE ARE OF THE VIEW THAT THE REVENUE HAS EXPLAINED REAS ONABLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TRIBUNAL DATE D 08.01.2015. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 08.01.2015 OF THIS BENCH AND FIX THE MAIN APPEALS F OR HEARING ON 16.05.2016. NO SEPARATE NOTICE BE ISSUED AS THIS ITSELF BE A NO TICE FOR HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF T HE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/05/ 2016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 13/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. PPR INFRASTRUCTURE,JALANDHAR. 2. THE ITO (TDS), JLR 3. THE CIT(A), JLR 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY