The Accounts Officer, Jammu V. The Asstt. Commissioner of Income-tax, Jammu

ITA 160/ASR/2013

• Counselvise Citation: 16020914 RSA 2013
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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. 160(ASR)/2013 ASSESSMENT YEAR: 2004-05 PAN: J-48/AADFJ7335A JAMMU DEVELOPMENT VS. ASSISTANT COMMISSIONER AUTHORITY, PANAMA CHOWK, OF INCOME TAX, CIRCLE-I , JAMMU JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAJESH SHARMA, CHIEF ACCOUNTS O FFICER(COST) RESPONDENT BY: SH. AMRIK CHAND, D.R. DATE OF HEARING: 29.07.2013 DATE OF PRONOUNCEMENT: 01.08.2013 ORDER PER BENCH 1. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST IMPUGNED ORDER DATED 11.02.2013 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2004-05. 2. AS PER THE RECORD, THE ASSESSEE HAS FILED THE PR ESENT APPEAL ON 11.03.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECTS IN THE 2 I.T.A. NO. 160(ASR)/2013 A.Y.: 2004-05 PRESENT APPEAL VIDE DEFECT MEMO DATED 18.04.2013 TO THE ASSESSEE, WHO HAS NOT RECTIFIED THE SAME: 1 11 1 QKEZ UA 36 QKEZ UA 36 QKEZ UA 36 QKEZ UA 36 DH DHDH DH VK/KKJKS LFGR ,D IZFR DE NKF[KY DH XBZ GS A VK/KKJKS LFGR ,D IZFR DE NKF[KY DH XBZ GS A VK/KKJKS LFGR ,D IZFR DE NKF[KY DH XBZ GS A VK/KKJKS LFGR ,D IZFR DE NKF[KY DH XBZ GS A 2 22 2 VIHY QHL 9500@& DE TEK DJOKBZ XBZ GS A VIHY QHL 9500@& DE TEK DJOKBZ XBZ GS A VIHY QHL 9500@& DE TEK DJOKBZ XBZ GS A VIHY QHL 9500@& DE TEK DJOKBZ XBZ GS A 3 33 3 DKYE UA 6 VKSJ 8 XYR HKJS GS A DKYE UA 6 VKSJ 8 XYR HKJS GS A DKYE UA 6 VKSJ 8 XYR HKJS GS A DKYE UA 6 VKSJ 8 XYR HKJS GS A 3. THE REGISTRY AGAIN ISSUED REMINDER ON 07.05.2013 TO THE ASSESSEE BUT DESPITE THIS, THE ASSESSEE HAS NOT REC TIFIED THE DEFECTS TILL DATE AS POINTED OUT IN THE DEFECT MEMO. 4. THE REGISTRY FIXED THE PRESENT APPEAL BEFORE THI S BENCH FOR 29.07.2013 BY ISSUING NOTICE TO THE ASSESSEE THROUG H RPAD. IN RESPONSE TO THE SAME, CHIEF ACCOUNTS OFFICER (COST), JAMMU D EVELOPMENT AUTHORITY, JAMMU, FILED AN APPLICATION FOR ADJOURNM ENT OF THE APPEAL, WHICH IS REJECTED BECAUSE THE ASSESSEE HAS NOT RECT IFIED THE DEFECTS IN SPITE OF REMINDER SENT BY THIS OFFICE. THEREFORE, W E ARE UNABLE TO ADJOURN THE APPEAL. 5. KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMS TANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEAL IS DISMISSED IN LIMINE BEING DEFECTIVE WITH THE LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, BUT ONLY AF TER RECTIFYING THE DEFECTS 3 I.T.A. NO. 160(ASR)/2013 A.Y.: 2004-05 AS POINTED OUT BY THE REGISTRY IN THE SAID DEFECT M EMO AND THAT APPLICATION WOULD BE CONSIDERED UNDER THE LAW. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE 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: JAMMU DEVELOPMENT AUTHORITY, PANAMA CHOWK, JAMMU 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, JA MMU 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.