The Assistant Commissioner of Income Tax, Jammu V. M/s. Singla Cables, Jammu

MA 88/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1790 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-05-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 08-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.88(ASR)/2013 (ARISING OUT OF I.T.A. NO.146(ASR)/2012) ASSESSMENT YEAR:2008-09 PAN :AAQFS9604Q DY.COMMR. OF INCOME TAX, VS. M/S. SINGLA CABLES, CIRCLE-1, JAMMU. (RESPONDENT) (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY:NONE DATE OF HEARING: 09/05/2014 DATE OF PRONOUNCEMENT:19/05/2014 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT MISC. APPLICATIO N FOR RECTIFYING THE ORDER OF THE TRIBUNAL DATED 1ST JUNE, 2012 PASSED I N ITA NO.146(ASR)/2012 FOR THE ASSESSMENT YEAR 2008-09. 2. THE LD. DR MAINLY STATED THAT THIS BENCH HAS TAK EN UP AND ADJUDICATED ONLY FIRST- FOUR GROUNDS OF APPEAL IN T HE ORDER DATED 1 ST JUNE, 2012 BUT HAS OMITTED TO ADJUDICATE GROUND NO.5 OF T HE APPEAL. THIS IS MISTAKE APPARENT FROM RECORD. 3. NOBODY APPEARED ON BEHALF OF THE ASSESSEE INSPIT E OF VALID SERVICE OF NOTICE. 2 4. AFTER HEARING THE LD. DR AND PERUSING THE ORDER OF THE TRIBUNAL DATED IST JUNE, 2012, WE ARE OF THE VIEW THAT INADVERTENT LY THIS BENCH HAS OMITTED TO ADJUDICATE GROUND NO.5. THEREFORE, THIS IS MIST AKE APPARENT FROM RECORD. FOR THE SAKE OF CONVENIENCE, GROUND NO.5 IS REPRODU CED AS UNDER: 5. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. CIT(A) WAS RIGHT IN TREATING THE A.Y. 2004-05 AS INITIAL YEAR OF COMMENCEMENT OF BUSINESS WHEN THE DATE OF ISSUE OF PERMANENT REGIST RATION CERTIFICATE BY DISTRICT INDUSTRIAL CENTRE, JAMMU IS 12.02.2003 I.E. ASSESSMENT YEAR 2003-04. KEEPING IN VIEW THE ABOVE FACTS AND CIRCUMSTANCES, THE ORDER OF THE TRIBUNAL DATED IST JUNE, 2012 IS RECALLED TO THE EXTENT TO A DJUDICATE GROUND NO.5 AS REPRODUCED HEREINABOVE AND THE REGISTRY IS DIRECTED TO FIX THE PRESENT APPEAL IN A ROUTINE MANNER TO ADJUDICATE GROUND NO. 5. ACCORDINGLY, THE MISC. APPLICATION OF THE REVENUE IS ALLOWED. 5. IN THE RESULT, MISC. APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH MAY, 2014. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19TH MAY, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. SINGLA CABLES, JAMMU 2. THE DCIT, CIRCLE-1, JAMMU 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU. 5.THE SR DR, ITAT, AMRITSAR.