Sh. Lakhwinder Singh, Muktsar V. The Income-tax Officer, Muktsar

MA 84/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2223 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 19-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ROHIT KAPOORCA

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.84(ASR)/2014 (ARISING OUT OF I.T.A. NO.26(ASR)/2014) ASSESSMENT YEAR:2006-07 PAN :BWVPS5851B SH.LAKHWINDER SINGH VS. INCOME TAX OFFICER, S/O SH. GULZAR SINGH, WARD-II(2), MUKTSAR. MUKTSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.ROHIT KAPOOR,CA RESPONDENT BY: SH.TARSEM LAL, DR DATE OF HEARING: 12/09/2014 DATE OF PRONOUNCEMENT:12/09/2014 ORDER PER A.D. JAIN, AM ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 18.03.2014 PASSED IN ITA NO.26(ASR)/2014 FOR THE ASSESSMENT YEAR 2006-07 . 2. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION DATED 24.04.2014 STATING THEREIN THAT THE DEFECTS POINTED OUT BY THE REGISTRY OF THE ITAT, AMRITSAR BENCH IN THE MAIN APPEAL HAVE BEEN REMOVED AND PRAYED THAT THE SAID ORDER OF THE TRIBUNAL DATED 18.03.20 14 MAY BE RECALLED AND A FRESH HEARING BE GIVEN TO THE ASSESSEE. 3. THE LD. DR DID NOT OPPOSE THE REQUEST OF ASSESSE ES COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD INCLUDING THE MISC. APPLICATION FILED BY THE ASSESSEE. WE FIND THAT THE ASSESSEE HAS REMOVED THE DEFECTS P OINTED OUT BY THE REGISTRY IN THE MIN APPEAL. THEREFORE, IN THE INTE REST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 18 TH MARCH; 2014 PASSED IN ITA NO.26(ASR)/2014 AND FIX THE MAIN APPEAL FOR HEARING ON 20.10.2014 . NO FRESH NOTICE SHALL BE ISSUED SINCE THE ORDER HAS BE EN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12TH SEPTEMBER, 2014. (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. SH.LAKHWINDER SINGH, MUKTSAR. 2. THE WARD-II(2), MUKTSAR 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