Sh. Rajinder Parshad Baigra HUF, UDHAMPUR V. The Asstt .Commissioner of Income Tax, Jammu

ITA 180/ASR/2014

• Counselvise Citation: 18020914 RSA 2014
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 19-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NOS. 180(ASR)/2014 ASSESSMENT YEARS:2005-06 PAN:AAHHM8046F SH. RAJINDER PRASHAD BAIGRA,HUF VS. ASSTT. COMMR. OF INCOME TAX, THROUGH L/H C/O M/S. M.R.NAOGRA, CIRCLE-2, JAMMU. TCP, UDHAMPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY: TARSEM LAL, DR DATE OF HEARING :08/01/2015 DATE OF PRONOUNCEMENT:08/01/2015 ORDER PER A.D.JAIN, JM THIS IS ASSESSEES APPEALS FOR THE ASSESSMENT YEAR 2008-09 AGAINST ORDER OF CIT(A), BATHINDA, DATED 04.12.2013. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE REGISTRY HAD ISSUED DEFECT MEMO DATED 05.12.2014 TO THE ASSESSEE, INDIC ATING THE FOLLOWING DEFECT, WHICH HAS NOT BEEN RECTIFIED TILL DATE. 1. COPIES OF GROUNDS OF APPEAL FILED BEFORE CIT(A) ARE NOT LEGIBLE. 2 3. WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE MATTER IN DISPUTE, THEREFORE, THE PRESENT APPEAL IS DISMISSED BEING DEFECTIVE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO APPROACH T HE TRIBUNAL FOR RECALL OF THIS ORDER AFTER RECTIFYING THE DEFECT RAISED BY T HE REGISTRY FOR ADJUDICATING THE APPEAL IN ACCORDANCE WITH LAW. THUS, THE APPEAL OF THE ASSESSEE IS DISMISSED BEING DEFECTIVE, IN LIMINE. 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2015 SD/- SD/- (B.P.JAIN) (A.D.JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY, 2015 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: SH.RAJINDER PRASHAD BAIGRA, HUF 2. THE ACIT, CIR.2, JAMMU 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.