The Senior Divisional Finance, Ferozepur V. The Addl. Commissioner of Income-tax, Amritsar.

ITA 185/ASR/2014

• Counselvise Citation: 18520914 RSA 2014
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 24-03-2014
• 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. 185 & 186(ASR)/2014 ASSESSMENT YEARS:2010-2011 & 2011-12 PAN:AMRSI4436C SENIOR DIVISIONAL FINANCE VS. ADDL. COMMR. OF INCO ME TAX, MANAGER, NORTHERN RAILWAY, AMRITSAR FEROZEPUR. (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 THESE ARE ASSESSEES APPEALS FOR THE ASSESSMENT YEA R 2010-11 & 2011- 12 AGAINST ORDERS OF CIT(A), BATHINDA, EACH DATED 21.01.2014. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE REGISTRY HAD ISSUED DEFECT MEMO DATED 08.12.2014 TO THE ASSESSEE, INDIC ATING THE FOLLOWING DEFECT, WHICH HAS NOT BEEN RECTIFIED TILL DATE. 1. ORIGINAL COPY OF CHALLAN NOT FILED. 2. CHALLAN DOES NOT SHOW UNDER WHICH HEAD (MINOR HE AD) THE TRIBUNAL FEE HAS BEEN DEPOSITED. 2 3. WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE MATTER IN DISPUTE, THEREFORE, THE PRESENT APPEALS A RE DISMISSED BEING DEFECTIVE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER AFTER RECTIFYING THE DEFECT RA ISED BY THE REGISTRY FOR ADJUDICATING THE APPEALS IN ACCORDANCE WITH LAW. TH US, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED BEING DEFECTIVE, IN LIMI NE. 3 IN THE RESULT, BOTH THE APPEALS OF THE ASSESSE E ARE 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: SENIOR DIVISION FINANACE MANAGER, N.R .BATHINDA 2. THE ADDL. CIT, ASR 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.