The Hind Samachar Ltd, New Delhi V. The Dy. Commissioner of Income-tax, Jalandhar

ITA 270/ASR/2014

AI Insights

The case involves three separate appeals filed by The Hindi Samachar Limited against the orders of the CIT(A), Jalandhar, for the assessment years 2005-06, 2009-10, and 2010-11. The appeals were directed against the Assistant Commissioner of Income Tax, Delhi Unit 1 & 2. During the hearing, it was brought to the Tribunal's attention that the appeals were filed under an incorrect head, as per a defect memo dated 05.12.2014 issued by the Registry. The Tribunal found that the assessee had not rectified the defect and thus dismissed the appeals without proceeding to substantive issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115196 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2015
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 30-04-2014
• 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. 269, 270 & 271(ASR)/2014 Assessment year:2005-06 & 2009-10 & 2010-11 PAN:JLDPO03037G The Hindi Samachar Limited vs. Asstt. Commr. Of Income Tax, Delhi Unit 1 & 2, Printing Press Circle – III, Complex, Near Wazirpur Depot, Jalandhar. New Delhi. (Appellant) (Respondent) Appellant By:None Respondent By: Tarsem Lal Date of hearing :08/01/2015 Date of pronouncement:08/01/2015 ORDER PER B.P.JAIN,AM; These three appeals filed by the assessee are directed against the separate orders of CIT(A), Jalandhar, dated 24.02.2014, 11.02.2014 & 24.02.2014 relating to assessment years 2005-06, 2009-10 & 2010-11. 2. At the time of hearing, it was noticed that the Registry had issued defect memo dated 05.12.2014 to the assessee in these cases, indicating the following defect, which has not been rectified till date. “Appeal feed has been filed under wrong head.” 2 3. We are of the view that the assessee is not interested to prosecute the matter in dispute, therefore, the present appeals are dismissed being defective. However, the assessee is at liberty to approach the Tribunal for recall of this order after rectifying the defect raised by the Registry for adjudicating the appeals in accordance with law. Thus, all the appeals of the assessee are dismissed being defective, in limine. 3 In the result, all the three appeals of the assessee are dismissed. Order pronounced in the open court on 8 th January, 2015 Sd/- Sd/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 8 th January, 2015 /SKR/ Copy of the order is forwarded to : 1. The Assessee: M/s. The Hind Samachar Limited, New Delhi 2. The ACIT Cir.III, Jalandhar, Jalandhar. 3. The CIT(A), Jalandhar 4. The CIT, Jalandhar. 5. The SR DR, ITAT, Asr. True copy By Order (Assistant Registrar) Income Tax Appellate Tribunal Amritsar Bench : Amritsar.