The Dy. Commissioner of Income-tax, Jalandhar V. Smt. Kamal Gandhi, Nawanshahr

CO 17/ASR/2013

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8881 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 02-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: BHAGAT ITP; K C SUMAN ITP

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 C.O. NO. 17(ASR)/2013 (IN I.T.A. NO. 151(ASR)/2013) ASSESSMENT YEAR: 2007-08 PAN: ADWPG0708N THE DEPUTY COMMISSIONER VS. SMT. KAMAL GANDHI , BHATTI OF INCOME TAX, CENTRAL COLONY, CHANDIGARH ROA D, CIRCLE-II, JALANDHAR NAWANSHAHAR (APPELLANT) (RESPONDENT) ASSESSEE BY: SH. M.R. BHAGAT, ITP & SH. K.C. SUMAN, ITP DEPARTMENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 30.08.2013 DATE OF PRONOUNCEMENT: 02.09.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT CROSS O BJECTION ON 02.05.2013 IN I.T.A. NO. 151(ASR)/2013 AND THE REGI STRY HAS POINTED OUT THE FOLLOWING DEFECT WHICH WAS COMMUNICATED TO THE ASSESSEE VIDE DEFECT MEMO DATED 04.06.2013: 1. C.O. IS NOT FILED IN TRIPLICATE ONLY ONE COPY IS FI LED. 2 C.O. NO. 17(ASR)/2013 (IN I.T.A. NO. 151(ASR)/2013) 2) THE REGISTRY AGAIN ISSUED REMINDER ON 16.07.2013 TO THE ASSESSEE BUT DESPITE THIS THE ASSESSEE HAS NOT COMP LIED WITH THE SAME. 3) THE REGISTRY FIXED THE PRESENT CROSS OBJECTION BEFORE THIS BENCH FOR 30.08.2013 BY ISSUING RPAD BUT TILL DATE THE ASSESSEE HAS NOT RECTIFIED THE SAID DEFECT. 4) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE ASSESSEE HAS NOT RECTIFIED THE DEFECT AS POINTED OU T BY THE REGISTRY VIDE DEFECT MEMO, WE ARE OF THE VIEW THAT THE ASSESSEE I S NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT CROSS OBJECTION IS DISMISSED IN LIMINE, BEING DEFECTIVE WITH THE LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO A DVISED, BUT ONLY AFTER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTR Y IN THE SAID DEFECT MEMO AND THAT APPLICATION WOULD BE DECIDED UNDER TH E LAW. 5) IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED IN LIMINE, BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND SEPTEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND SEPTEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 3 C.O. NO. 17(ASR)/2013 (IN I.T.A. NO. 151(ASR)/2013) 1. THE ASSESSEE: SMT. KAMAL GANDHI, BHATTI COLONY, CHA NDIGARH ROAD, NAWANSHAHAR 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIR CLE-II, JALANDHAR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.