KRISHI UPAJ MANDI SAMITI, DEEG V. ITO, BHARATPUR

ITA 1240/JPR/2010

• Counselvise Citation: 124023114 RSA 2010
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 21-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K MEENA

Judgement Text

1 ITA 1240-10 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 1240 & 1241/JP/2010 ASSTT. YEAR : 2003-04. KRISHI UPAJ MANDI SAMITI, VS. THE INCOME-TAX OFFI CER, MANDI YARD, DEEG. WARD 3, BHARATPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI D.K. MEENA ORDER DATE OF ORDER : 28/07/2011. PER R.K. GUPTA, J.M. THESE ARE TWO APPEALS BY KRISHI UPAJ MANDI SAMITI FOR ASSESSMENT YEARS 2003-04 AND 2004-05. 2. IN BOTH THESE APPEALS THE FEES HAS BEEN DEPOSITE D LESS AND THE ASSESSEE WAS INFORMED TO REMOVE THE DEFECT BY DEPOSITING CORRECT FEES. THE ASSESSEE HAS DEPOSITED ONLY RS.500/- WHEREAS THE FEES WAS TO BE DEPOSITED AT RS. 10,000/- EACH FOR THESE TWO ASSESSMENT YEARS. HOWEVER, ASSESSEE FAILED TO REMOV E THE DEFECT. THEREFORE, WE DISMISS BOTH THE APPEALS IN LIMINI AS THE FEES DEPOSITED BY KRISHI UPAJ MANDI SAMITI IS LESS. HOWEVER, ON FURNISHING THE CHALLAN OR EXPLAINING TH E REASONS FOR DEPOSITING LESS FEES BY WAY OF FILING MISCELLANEOUS APPLICATION, IF THE TRI BUNAL FIND IT SATISFACTORY THEN THESE APPEALS MAY BE RECALLED FOR DECIDING THE SAME ON ME RIT. WE ORDER ACCORDINGLY. 3. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. 2 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28. 7.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- KRISHI UPAJ MANDI SAMITI, DEEG. THE ITO WARD-3, BHARATPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 1240(2)/JP/2010) BY ORDER, AR ITAT JAIPUR.