The Deputy Commissioner of Income tax, Srinagar V. M/s. Rash Builders, Srinagar

CO 44/ASR/2013

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 9217 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-01-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 05-09-2013
• Result in Favour of: Assessee
• 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 C.O. NO. 44(ASR)/2013 [IN I.T.A. NO. 382(ASR)/2013] ASSESSMENT YEAR: 2007-08 PAN: AADFB6705A DEPUTY COMMISSIONER OF VS. M/S RASH BUILDERS, INCOME TAX, CIRCLE-3, SRINAGAR 20-B, INDUSTRIAL ESTATE, BARZULLA, SRINAGAR (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: SH. TARSEM LAL, SR.DR DATE OF HEARING: 15.01.2014 DATE OF PRONOUNCEMENT: 15.01.2014 ORDER PER BENCH 1. THE ASSESSEE HAS FILED THE PRESENT CROSS OBJECTIO N IN I.T.A. NO. 382(ASR)/2013 FILED BY THE REVENUE FOR THE ASSESSME NT YEAR 2007-08. 2. NOTICE OF HEARING FOR 15.01.2014 WAS ISSUED TO T HE ASSESSEE BY RPAD ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM N O. 36A, COLUMN NO. 10. IN SPITE OF THIS, NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE 2 C.O. NO. 44(ASR)/2013 [IN I.T.A. NO. 382(ASR)/2013] APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT. THUS, WE ARE OF THE VIEW THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE T HE MATTER. THEREFORE, THE PRESENT CROSS OBJECTION DESERVES TO BE DISMISSED IN LIMINE. 3. AS PER THE RECORD, THE REVENUE HAS FILED THE APP EAL I.E. I.T.A. NO. 382(ASR)/2013 AGAINST THE IMPUGNED ORDER DATED 25.03.2013, IN WHICH THE ASSESSEE HAS FILED THE PRESENT CROSS OBJE CTION. THE AFORESAID APPEAL FILED BY THE REVENUE HAS ALREADY BEEN DISMIS SED BEING DEFECTIVE ON 6 TH SEPTEMBER, 2013 AND UPTILL NOW THE REVENUE HAS NOT MOVED ANY APPLICATION FOR RECALLING THIS ORDER. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE, WE ARE OF VIEW THAT THE MAIN APPEAL I.E. I.T. A. NO. 382(ASR)/2013 FILED BY THE REVENUE HAS ALREADY BEEN DISMISSED BEI NG DEFECTIVE THEN THE PRESENT CROSS OBJECTION FILED BY THE ASSESSEE HAS B ECOME INFRUCTUOUS. 5. IN THE INTEREST OF JUSTICE, WE MAKE IT CLEAR IN THIS ORDER THAT AS AND WHEN THE REVENUE FILES APPLICATION FOR RECALLIN G THE ORDER DATED 6 TH SEPTEMBER, 2013 PASSED BY THIS BENCH IN THE MAIN AP PEAL I.E. I.T.A. NO. 382(ASR)/2013 AND THE BENCH RECALLS THE SAME, THEN THE PRESENT CROSS OBJECTION STANDS AUTOMATICALLY REVIVED. 3 C.O. NO. 44(ASR)/2013 [IN I.T.A. NO. 382(ASR)/2013] 6. WITH THE AFORESAID OBSERVATION, THE PRESENT CROS S OBJECTION IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 15TH JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S RASH BUILDERS, 20-B, INDUSTRIAL E STATE, BARZULLA, SRINAGAR 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAG AR 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.