The Income Tax Officer, Srinagar V. Sh. Gh. Mohd. Bhat, Prop., Srinagar

ITA 185/ASR/2013

• Counselvise Citation: 18520914 RSA 2013
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-03-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2013
• Result in Favour of: Assessee
• 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. 185 (ASR)/2013 ASSESSMENT YEAR: 2009-10 PAN: AFAPB6386F INCOME TAX OFFICER, VS. SH. GH. MOHD. BHAT, PR OP: WARD- 3(1), SRINAGAR M/S ROYAL ENTERPRISES , BUCHPORA, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMRIK CHAND, DR. RESPONDENT BY: NONE DATE OF HEARING: 30.08.2013 DATE OF PRONOUNCEMENT: 02.09.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT APPEAL A GAINST IMPUGNED ORDER DATED 31.01.2013 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2009-10. 2 I.T.A. NO. 185 (ASR)/2013 ASSESSMENT YEAR: 2009-10 2) AS PER THE RECORD, THE REVENUE HAS FILED THE PRE SENT APPEAL ON 03.04.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECT IN THE PRESENT APPEAL, WHICH WAS COMMUNICATED TO THE INCOM E TAX OFFICER, WARD 3(1), SRINAGAR VIDE DEFECT MEMO DATED 22.04.20 13: 1. ) ( ! '#$ '% %$ &'( ) '* I 3) THE REGISTRY AGAIN ISSUED REMINDER ON 22.07.2013 TO THE APPELLANT BUT DESPITE THIS THE APPELLANT HAS NOT CO MPLIED WITH THE SAME. 4) THE REGISTRY FIXED THE PRESENT APPEAL BEFORE TH IS BENCH FOR 30.08.2013 BY ISSUING RPAD BUT TILL DATE THE APPELL ANT HAS NOT RECTIFIED THE SAID DEFECT. 5) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE APPELLANT HAS NOT RECTIFIED THE DEFECT AS POINTED O UT BY THE REGISTRY VIDE DEFECT MEMO, WE ARE OF THE VIEW THAT THE APPELLANT 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 APPELLANT TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVI SED, 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. 185 (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 2 ND SEPTEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND SEPTEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. GH. MOHD. BHAT, PROP: M/S ROYAL ENTERPRISES, BUCHPORA, SRINAGAR 2. ITO, WARD- 3(1), SRINAGAR 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.