Sh. Ranjit Singh, Jalandhar V. The Income-tax officer, Jalandhar

ITA 169/ASR/2013

• Counselvise Citation: 16920914 RSA 2013
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: R K BAJAJ

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. 169(ASR)/2013 ASSESSMENT YEAR: 2008-09 PAN: ADTPS2257F RANJIT SINGH, C/O- M/S RANJIT VS. COMMISSIONER OF INCOME SINGH & COMPANY, CIVIL LINES, TAX (AP PEALS), JALANDHAR JALANDHAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.K. BAJAJ, ADVOCATE 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 21.01.2013 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JALANDHAR, FOR THE ASSESSMENT YEARS 2008 -09. 2) AS PER THE RECORD, THE ASSESSEE HAS FILED THE PR ESENT APPEAL ON 20.03.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECTS IN THE PRESENT APPEAL: 1 11 1 VIHY DS 'KKH'KZ IJ IZR;KFKHZ XYR NKKZ;K X;K GS A VIHY DS 'KKH'KZ IJ IZR;KFKHZ XYR NKKZ;K X;K GS A VIHY DS 'KKH'KZ IJ IZR;KFKHZ XYR NKKZ;K X;K GS A VIHY DS 'KKH'KZ IJ IZR;KFKHZ XYR NKKZ;K X;K GS A 2 22 2 DKYE UA 6 DKYE UA 6 DKYE UA 6 DKYE UA 6 VKSJ 8 XYR HKJS X, GS A VKSJ 8 XYR HKJS X, GS A VKSJ 8 XYR HKJS X, GS A VKSJ 8 XYR HKJS X, GS A 2 I.T.A. NO. 169(ASR)/2013 A.Y.: 2008-09 3 33 3 FU/KKZJ.K VF/KDKJH DS FU/KKZJ.K VKNSK FU/KKZJ.K VF/KDKJH DS FU/KKZJ.K VKNSK FU/KKZJ.K VF/KDKJH DS FU/KKZJ.K VKNSK FU/KKZJ.K VF/KDKJH DS FU/KKZJ.K VKNSK DH DH DH DH NSK&NKS IZFR;KA NSK&NKS IZFR;KA NSK&NKS IZFR;KA NSK&NKS IZFR;KA NK;J UGHA DH XBZ GS A NK;J UGHA DH XBZ GS A NK;J UGHA DH XBZ GS A NK;J UGHA DH XBZ GS A 3) THE AFORESAID DEFECTS HAVE BEEN COMMUNICATED TO THE ASSESSEE VIDE DEFECT MEMO DATED 18.04.2013 ON THE ADDRESS G IVEN BY THE ASSESSEE IN FORM NO. 36, COLUMN NO. 10 AND THE REGISTRY AGAI N ISSUED REMINDER ON 07.05.2013 TO THE ASSESSEE BUT DESPITE THIS, THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS TILL DATE AS POINTED OUT IN T HE DEFECT MEMO. 4) 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 AS POINTED OUT BY THE REGISTRY IN THE SAID DEFECT M EMO AND THAT APPLICATION WOULD BE CONSIDERED UNDER THE LAW. 5) 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/ 3 I.T.A. NO. 169(ASR)/2013 A.Y.: 2008-09 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: RANJIT SINGH, C/0-M/S RANJIT SINGH & COMPANY, CIVIL LINES, JALANDHAR 2. THE COMMISSIONER OF INCOME TAX (APPEALS), JALANDH AR 3. CIT(A), JALANDHAR 4. THE CIT, JALANDHAR. 5. THE SR DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.