Sh. Gurdeep Singh, Amritsar V. The Assistant Commissioner of Income tax, Amritsar

MA 9/ASR/2010

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5410 (ITAT-AMRITSAR)
• Duration Of Justice: 13 year(s) 8 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-11-2023
• Assessment Year: 2001-2002
• Appeal Filed On: 16-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S. P. NARANG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 09/Asr/2010 (Arising out of ITA No. 239/Asr/2004) Assessment Year: 2001-02 Sh. Gurdip Singh, Amritsar [PAN: ACLPS 4505P] Vs. The Asstt. Commissioner of Income Tax, Circle-5, Amritsar (Appellant) (Respondent) M. A. No. 10/Asr/2010 (Arising out of ITA No. 529/Asr/2004) Assessment Year: 2002-03 Sh. Devinder Pal Singh Bhatia, Amritsar [PAN: AAWPB 1492R] Vs. The Asstt. Commissioner of Income Tax, Circle-5, Amritsar (Appellant) (Respondent) M. A. No. 27/Asr/2010 (Arising out of ITA No. 16/Asr/2004) Assessment Year: 2001-02 Sh. Avtar Singh Chohan, Amritsar [PAN: AAOPC 6400G] Vs. The Asstt. Commissioner of Income Tax, Circle-2, Amritsar (Appellant) (Respondent) MA Nos. 09/Asr/2010 & Ors. Gurdip Singh v. Asstt. CIT & Ors. 2 M. A. No. 28/Asr/2010 (Arising out of ITA No. 15/Asr/2004) Assessment Year: 2001-02 Sh. Ratinder Mohan Khanna, Amritsar [PAN: ABSPK 2528E] Vs. The Asstt. Commissioner of Income Tax, Circle-5, Amritsar (Appellant) (Respondent) Appellant by : Sh. S. P. Narang, Adv. Respondent by: Smt. Ratinder Kaur, Sr. DR Date of Hearing: 07.11.2023 Date of Pronouncement: 10.11.2023 ORDER Per Dr. M. L. Meena, AM: The captioned Miscellaneous Applications arising out of the separate orders of the ITAT wherein the appeals of the assessee were treated as un admitted for want of payment of requisite Tribunal fees, since the assessee has removed the said defects by way of due requisite Tribunal fees and, therefore, all the four captioned Miscellaneous Applications are allowed and appeals are admitted on merits. Registry is directed to fix these MA Nos. 09/Asr/2010 & Ors. Gurdip Singh v. Asstt. CIT & Ors. 3 Miscellaneous Applications on the regular date of hearing available on the board. Order pronounced in the open court on 10.11.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order