M/s Executive Officer Municipal council, Baramulla. V. Income Tax Officer, Srinagar

ITA 23/ASR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3293 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-06-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 09-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SHARMA LD
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.23, 24 & 25(ASR)/2017 ASSESSMENT YEARS:2012-13, 2013-14 & 2 014-15 EXECUTIVE OFFICER MUNICIPAL COUNCIL SOPORA BARAMULLA-193201 PAN:AMRM11722F VS. INCOME TAX OFFICER WARD (TDS), SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. S.K. SHARMA (LD. DR) DATE OF HEARING: 14.06.2018 DATE OF PRONOUNCEMENT: 21.06.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE/APPELLANT, ON FEELING AGGRIEVED AGAINST THE SEP OAERATE ORDERS DATED 19.07.2016, IMPUGNED HEREIN, PASSED BY TH E LD. CIT, (A), JAMMU U/S 250(6) OF THE I.T. ACT, 1961 (HER EINAFTER CALLED AS THE ACT), RELEVANT TO THE ASST. YEARS.2012- 13, 2013-14 & 2014-15 RESPECTIVELY. 3 AS THE ISSUE INVOLVED IN ALL APPEALS IS COMMON, SIMILAR A ND IDENTICAL, THEREFORE, FOR THE SAKE OF CONVENIENCE AND B REVITY, ALL THE APPEALS HAVE BEEN TAKEN TOGETHER FOR DISPOSAL BY PASSING A COMPOSITE ORDER. ITA NOS.23 TO 25/ASR/2017 (A.Y:2012-13 TO 2014 -15) EXECUTIVE OFFICER MUNICIPAL COUNCIL SOPORA BARAM ULLA VS. ITO, WARD (TDS), S RINAGAR 2 4. AT THE OUTSET, WE REALIZED THAT THE APPEALS HAVE BEEN FILED ON 9 TH FEB. 2017 AND THEREAFTER, WHILE FIXING THE DATE OF HEARING ON 29 TH MARCH, 2017. ON 29 TH MARCH, 2017, AN WRITTEN APPLICATION FOR GRANT OF ADJOURNMENT WAS FILED BY THE LD. COUNSE L OF THE ASSESSEE WHICH WAS ALLOWED, ADJOURNING THE CASE TO 06.06.20 17. THEREAFTER, THE CASE WAS CONTINUOUSLY ADJOURNED TO VARI OUS DATES I.E., 08.08.2017, 27.09.2017, 22.11.2017, 01.0 2.2018 AND FINALLY TO 14 TH JUNE, 2018, ON THE REQUEST OF THE COUNSEL OF THE ASSESSEE. TODAY ALSO ONE APPLICATION DATED 13.06.2018 CAME TO THE NOTICE OF THE BENCH FILED BY THE LD. AR FOR SE EKING ADJOURNMENT, HOWEVER ONE LETTER DATED 07.06.2018, R ECEIVED AT BENCH ON 12.06.2018 TO THE EFFECT THAT THE ASSESSEE HAS NO T FILED ANY KIND OF APPEALS AGAINST THE INCOME TAX OFFICE R, SRINAGAR NEITHER BEFORE INCOME TAX APPELLATE TRIBUNA L, AMRITSAR BENCH NOR ANY OTHER COURT OF LAW IN RESPECT OF ASST. YE ARS : 2012-13 TO 2014-15. THIS LETTER HAS BEEN SENT BY THE E XECUTIVE OFFICER OF THE ASSESSEE. IN THIS PECULIAR FACTS AND CIRCUMST ANCES AND SITUATION, WE ARE UNABLE TO UNDERSTAND AS TO HOW THE APPEALS HAVE BEEN FILED AND IF FILED THEN WHY THE SAM E NOT BEEN PROSECUTED EVEN AFTER AVAILING MANY OPPORTUNITIES. EVE N, THE LD. AR FAILED TO REMOVE THE DEFECTS AFTER AVAILING MANY O PPORTUNITIES AND SIMPLY DRAGGING THE CASE ON ONE OR OTHER PRETEXT. IN THE AFORESAID CIRCUMSTANCES, WE DO NOT FIND ANY REASON TO ALLOW THE CONTINUATION OF THE APPEALS SPECIFICALLY IN VIEW OF THE FACTS THAT THE DEFECTS MEMOS HAVE BEEN COMMUNICATED TO THE ITA NOS.23 TO 25/ASR/2017 (A.Y:2012-13 TO 2014 -15) EXECUTIVE OFFICER MUNICIPAL COUNCIL SOPORA BARAM ULLA VS. ITO, WARD (TDS), S RINAGAR 3 ASSESSEE BY FIXING THE DATE OF HEARING ON 29 TH MARCH, 2018 WHICH WAS DULY ACKNOWLEDGED BY THE LD. COUNSEL VIDE ITS ADJOU RNMENT APPLICATION DATED 28.03.2017, HENCE, WE DO HAVE ANY O PTION EXCEPT TO DISMISS THE APPEALS IN LIMINE, RESULTANTLY THE APPEALS STANDS DISMISSED. HOWEVER, IN THE INTEREST OF JUSTICE AND ALSO KEEPING IN VIEW THE PECULIAR FACTS AND CIRCUMSTANCES, WE FEEL IT APPROPRI ATE TO GIVE LIBERTY TO THE ASSESSEE SOCIETY TO SEEK RECALL OF THE ORDER ON THE PLAUSIBLE AND COGENT REASON FOR NOT CURING THE DEFE CT AS WELL AS FOR NON-PROSECUTION OF THE APPEALS. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 21 .06.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:21.06.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) EXECUTIVE OFFICER MUNICIPAL COUNCIL, SOPORA BA RAMULLA (2) THE ITO-WARD (TDS), SRINAGAR (3) THE CIT(A), J&K, JAMMU (4) THE CIT CONCERNED (3) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER