The Deputy Commissioner of Income tax, Srinagar V. M/s. Vethesta Constructions, Kashmir

ITA 214/ASR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68155 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 08-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y K SAXENA

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.214 (ASR)/2013 ASSESSMENT YEAR: 2006-07 PAN: AAFFV0271P DEPUTY CIT, CIRCLE-3, VS. M/S VETHESTA CONSTR UCTIONS, SRINAGAR ANANTNAG, KASHMIR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. Y.K. SAXENA, 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 18.01.2013 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2006-07. 2) AS PER THE RECORD, THE REVENUE HAS FILED THE PRE SENT APPEAL ON 08.04.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECTS IN THE 2 I.T.A. NO.214 (ASR)/2013 ASSESSMENT YEAR: 2006-07 PRESENT APPEAL, WHICH WAS COMMUNICATED TO THE APPEL LANT VIDE DEFECT MEMO DATED 22.04.2013: 1. L 2. ( ) !' #$ % & ' ( I 3. )' )' * + , I 3) THE REGISTRY AGAIN ISSUED REMINDER ON 18.07.2013 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 AFORESAID DEFECTS. 5) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE APPELLANT HAS NOT RECTIFIED THE DEFECTS AS POINTED OUT 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 DEFECTS AS POINTED OUT BY THE REGIST RY IN THE SAID DEFECT MEMO AND THAT APPLICATION WOULD BE DECIDED UNDER TH E LAW. 3 I.T.A. NO.214 (ASR)/2013 ASSESSMENT YEAR: 2006-07 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: M/S VETHESTA CONSTRUCTIONS, ANANTNAG, KASHMIR 2. DEPUTY CIT, CIRCLE-3, 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.