M/s. BMT Securities P.Ltd, Jammu V. The Income-tax Officer, Jammu

ITA 29/ASR/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6080 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 15-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 29(ASR)/2014 ASSESSMENT YEAR: 2006-07 PAN: AACCB3217B M/S BMT SECURITIES PRIVATE LTD., VS. INCOME TAX OFFICER, 40 A/C GANDHI NAGAR, JAMMU WARD 1, JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 22.04.2014 DATE OF PRONOUNCEMENT: 22.04.2014 ORDER PER BENCH 1. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 13.11.2013 PASSED BY LEARNED CIT(A), JA MMU, FOR THE ASSESSMENT YEAR 2006-07. 2. NOTICE OF HEARING FOR TODAY I.E. 22.04.2014 WAS ISSUED TO THE ASSESSEE ON THE ADDRESS GIVEN IN COL. NO. 10 OF FRO M NO. 36 THROUGH RPAD. IN RESPONSE TO THE SAME, SH. S.K. KAUL, ADVOC ATE, COUNSEL FOR THE ASSESSEE FILED AN APPLICATION DATED 14 TH APRIL, 2014 REQUESTING FOR ADJOURNMENT BUT WE FOUND THAT SH. S.K. KAUL, COUNSE L FOR THE ASSESSEE, HAS NOT FILED THE AUTHORIZATION IN HIS FAVOUR. THER EFORE, THE REQUEST OF SH. S.K. KAUL, COUNSEL FOR THE ASSESSEE, FOR ADJOURNMEN T IS REJECTED. 2 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE, WE ARE OF THE VIEW THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED IN LIMINE. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE WITH THE LIBERTY TO THE ASSESS EE THAT THE ASSESSEE MAY FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, AND THIS WOULD BE DECIDED UNDER THE LAW. 4. IN THE RESULT, THE PRESENT APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND APRIL, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND APRIL, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S BMT SECURITIES PRIVATE LTD., 40 A/C GANDHI NAGAR, JAMMU 2. INCOME TAX OFFICER, WARD 1, JAMMU 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.