The Dy. Commissioner of Income-tax, Srinagar V. M/s. Highland Automobiles Pvt. Ltd, Srinagar

ITA 107/ASR/2013

• Counselvise Citation: 10720914 RSA 2013
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHAVEER SINGH
• Assessee Lawyers: S K BANSAL; PARDEEP GANDOTRA

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 I.T.A. NO. 107(ASR)/2013 ASSESSMENT YEAR: 2009-10 PAN: AABCH4916Q DEPUTY CIT, CIRCLE-3, VS. M/S HIGHLAND AUTOMOBILES, SRINAGAR PVT. LTD., S ONWAR, SRINAGAR (APPELLANT) (RESPONDENT) DEPARTMENT BY: SH. MAHAVEER SINGH, SR. D.R. ASSESSEE BY: SH. S.K. BANSAL, ADVOCATE, & MR. PARDEEP GANDOTRA, CA, DATE OF HEARING: 29.07.2013 DATE OF PRONOUNCEMENT: 01.08.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT APPEAL A GAINST IMPUGNED ORDER DATED 11.12.2012 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2009-10. 2) AS PER THE RECORD, THE REVENUE HAS FILED THE PRE SENT APPEAL ON 18.02.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECTS IN THE 2 I.T.A. NO. 107(ASR)/2013 ASSESSMENT YEAR: 2009-10 PRESENT APPEAL VIDE DEFECT MEMO DATED 02.04.2013 TO THE ASSESSING OFFICER, WHO HAS NOT RECTIFIED THE SAME: 1 11 1 VK;DJ VK;QDR VIHY DS LE{K NK;J FD, X, VK/KKJ ,OA VK;DJ VK;QDR VIHY DS LE{K NK;J FD, X, VK/KKJ ,OA VK;DJ VK;QDR VIHY DS LE{K NK;J FD, X, VK/KKJ ,OA VK;DJ VK;QDR VIHY DS LE{K NK;J FD, X, VK/KKJ ,OA RF;KSA DH NKS IZFR;KA VF/KD RF;KSA DH NKS IZFR;KA VF/KD RF;KSA DH NKS IZFR;KA VF/KD RF;KSA DH NKS IZFR;KA VF/KDKJ.K D LE{K NK;J UGHA DH XBZ GS KJ.K D LE{K NK;J UGHA DH XBZ GS KJ.K D LE{K NK;J UGHA DH XBZ GS KJ.K D LE{K NK;J UGHA DH XBZ GSA AA A 2 22 2 VIHY 3 FNU DKY&CKF/KR GS A VIHY 3 FNU DKY&CKF/KR GS A VIHY 3 FNU DKY&CKF/KR GS A VIHY 3 FNU DKY&CKF/KR GS A 3 33 3 VK;DJ VK;QDR DKS IZEK.K I= RFKK VKNSK /KKJK 2532 DS VK;DJ VK;QDR DKS IZEK.K I= RFKK VKNSK /KKJK 2532 DS VK;DJ VK;QDR DKS IZEK.K I= RFKK VKNSK /KKJK 2532 DS VK;DJ VK;QDR DKS IZEK.K I= RFKK VKNSK /KKJK 2532 DS V/KHU EWY :IK ESA NK;J V/KHU EWY :IK ESA NK;J V/KHU EWY :IK ESA NK;J V/KHU EWY :IK ESA NK;J UGHA FD, X, GS A UGHA FD, X, GS A UGHA FD, X, GS A UGHA FD, X, GS A 3) THE REGISTRY AGAIN ISSUED REMINDER ON 06.05.2013 TO THE ASSESSING OFFICER BUT DESPITE THIS, THE ASSESSING O FFICER HAS NOT RECTIFIED THE DEFECT TILL DATE AS POINTED OUT IN THE DEFECT M EMO. 4) THE REGISTRY FIXED THE PRESENT APPEAL BEFORE THI S BENCH FOR 29.07.2013 BY ISSUING NOTICES TO THE PARTIES THROU GH RPAD. IN RESPONSE TO THE SAME, SH. S.K. BANSAL, ADVOCATE, & MR. PARDE EP GANDOTRA, CA, APPEARED. 5) KEEPING IN VIEW THE AFORESAID DEFECTS WHICH HAVE NOT BEEN RECTIFIED TILL DATE, WE ARE OF THE VIEW THAT THE RE VENUE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEAL IS DISMISSED IN LIMINE BEING DEFECTIVE WITH THE LIBERTY TO THE A SSESSING OFFICER 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. 3 I.T.A. NO. 107(ASR)/2013 ASSESSMENT YEAR: 2009-10 6) IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED IN LIMINE BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S HIGHLAND AUTOMOBILES PVT. LTD., S ONWAR, SRINAGAR 2. DEPUTY CIT, CIRCLE-3, SRINAGAR 3. CIT(A), JAMMU 4. THE CIT, JAMMU. 5. THE SR DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.