Yash Raj Singh, Jammu v. The Income Tax Officer,, Jammu

MA 28/ASR/2016 | 2007-2008
Pronouncement Date: 18-10-2016 | Result: Allowed

Appeal Details

RSA Number 2820924 RSA 2016
Assessee PAN ACEPS5319L
Bench Amritsar
Appeal Number MA 28/ASR/2016
Duration Of Justice 6 month(s) 5 day(s)
Appellant Yash Raj Singh, Jammu
Respondent The Income Tax Officer,, Jammu
Appeal Type Miscellaneous Application
Pronouncement Date 18-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 18-10-2016
Date Of Final Hearing 23-09-2016
Next Hearing Date 23-09-2016
Assessment Year 2007-2008
Appeal Filed On 12-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY JUDICIAL MEMBER M.A. NOS. 27 28 & 29(AS)/2016 (ARISING OUT OF ITA NOS.82 83 & 84(ASR)/2014 ASSESSMENT YEARS:2008-09 2007-08 & 2006-07 PAN : ACEPS5319L SH. YASH RAJ SINGH VS. INCOME TAX OFFICER JAMMU. WARD 1(3) JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.JOGINDER SINGH CA RESPONDENT BY: SH.RAHUL DHAWAN DR DATE OF HEARING: 23/09/2016 DATE OF PRONOUNCEMENT: 18/10/2016 ORDER PER N.K. CHOUDHRY JM: THESE THREE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARISE OUT OF THE ORDER OF THE TRIBUNAL DATED 23.04.2014 PASSED IN ITA NOS. 82 83 & 84(ASR)/2014 WHEREBY THE APPEALS OF THE A SSESSEE WERE DISMISSED IN LIMINE BEING DEFECTIVE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REQUISITE DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL STAND RECTIFIED BY THE ASSESSEE AND INFORMATION TO THIS EFFECT HAS ALREADY BEEN SUBMITTED VIDE LETTER DATED 06.04.2016 WHICH IS PL ACED ON RECORD. IN VIEW OF THE REMOVAL DEFECTS THE ASSESSEES COUNSEL PRAYED THAT THE AFORESAID ORDER OF THE TRIBUNAL MAY BE RECALLED AN D TO BE ADJUDICATED AFRESH ON MERITS. 2 3. THE LD. DR ON THE OTHER HAND OPPOSED THE ASSES SEES REQUEST AND ARGUED LET THE ASSESSEE TO FILE FRESH APPEAL. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE OBJECTION OF THE LD. DR IS LOGICAL BUT SINCE THE ASSESSEE HAS ALREADY REMOVED THE DEFECTS POINTED OUT IN THE AFORESAID ORDER OF THE TRIBUNAL THE ORDER OF THE T RIBUNAL DATED 23.04.2016 DESERVES TO BE RECALLED. HENCE WE ARE SATISFIED WITH THE EXPLANATION OFFERED BY THE ASSESSEE FOR RECTIFYING THE DEFECTS POINTED OUT IN THE EX-PARTE ORDER. THEREFORE IN THE INTEREST O F JUSTICE WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 23.04.2016 AN D DIRECT THE REGISTRY TO FIX THE MAIN APPEALS FOR HEARING IN DUE COURSE. 5. IN THE RESULT ALL THE THREE MISCELLANEOUS APPL ICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/10 /2016. SD/- SD/- (T.S. KAPOOR) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 18/10/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. YASH RAJ SINGH JAMMU 2. THE ITO WARD 1(3) JAMMU 3. THE CIT(A) JAMMU 4. THE CIT JAMMU 5. THE SR DR ITAT AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.