Estate of Sh. Jagir Singh Bhullar, Amritsar. V. The Income Tax Officer, Tarn Taran

ITA 306/ASR/2014

• Counselvise Citation: 30620914 RSA 2014
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 08-05-2014
• 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. NO. 306(ASR)/2014 ASSESSMENT YEAR: 2007-08 PAN: AFVPB7564N ESTATE OF SH. JAGIR SINGH BHULLAR, THROUGH S. JASBIR SINGH BHULLAR, E-250 RANJIT AVENUE, AMRITSAR. VS. THE INCOME TAX OFFICER, WARD 1(3), TARN TARAN (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 12.03.2015 DATE OF PRONOUNCEMENT: 16.03.2015 ORDER PER A.D.JAIN, JM: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 20.11.2012, PASSED BY THE COMMISSIONER OF INC OME TAX (APPEALS), AMRITSAR, FOR THE ASSESSMENT YEAR 2007-08. 2. AS PER RECORD, THE ASSESSEE HAS FILED THE PRES ENT APPEAL ON 08.05.2014 AND THE REGISTRY HAS POINTED OUT THE FOLLOWING DEFE CTS IN THE PRESENT APPEAL AND COMMUNICATED THE SAME TO THE ASSESSEE VIDE DEFECT M EMO DATED 08.05.2014 BUT THE ASSESSEE HAS NOT RECTIFIED THE SAME TILL DATE: I .T.A. NO. 306(ASR)/2014 ASSESSMENT YEAR: 2 007-08 2 I. APPEAL IS TIME BARRED BY 460 DAYS. 3. WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE MATTER IN DISPUTE, THEREFORE, THE PRESENT APPEAL IS DISMIS SED BEING DEFECTIVE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER AFTER RECTIFYING THE DEFECT RAISED BY THE REGISTRY FOR AD JUDICATING THE APPEAL IN ACCORDANCE WITH LAW. THUS, THE APPEAL OF THE ASSESS EE IS DISMISSED BEING DEFECTIVE, IN LIMINE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE, BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2015. SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH MARCH, 2015 /PK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: ESTATE OF SH. JAGIR SINGH BHULLAR THR OUGH S. JASBIR SINGH BHULLAR, E-250 RANJIT AVENUE, AMRITSAR. 2. INCOME TAX OFFICER, WARD 1(3), TARN TARAN 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.