The Asstt. Commissioner of Income-tax, Srinagar (J&K) V. M/s. Constructions Engineers, Srinagar (J&K)

ITA 321/ASR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 85954 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-03-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 12-05-2014
• Result in Favour of: Assessee
• 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. 321 & 322 (ASR)/2014 ASSESSMENT YEAR: 2006-07 PAN: AABFC7715P THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE SRINAGAR, KASHMIR. VS. M/S CONSTRUCTIONS ENGINEER 54-INDUSTRIAL ESTATE, BARZULLA, SRINAGAR, KASHMIR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: NONE DATE OF HEARING: 12.03.2015 DATE OF PRONOUNCEMENT: 16.03.2015 ORDER PER A.D.JAIN, JM: THE REVENUE HAS FILED THE PRESENT BOTH APPEALS AG AINST IMPUGNED ORDER DATED 26.02.2014 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2006-07. 2. AS PER RECORD, THE REVENUE HAS FILED THE PRESE NT APPEAL ON 12.05.2014 AND THE REGISTRY HAS POINTED OUT THE FOLLOWING DEFE CTS IN THE PRESENT APPEALS AND COMMUNICATED THE SAME TO THE REVENUE VIDE DEFECT ME MO DATED 26.11.2014 BUT THE REVENUE HAS NOT RECTIFIED THE SAME TILL DATE: I. APPEAL IS TIME BARRED BY 3 DAYS. II. THE COLUMN NO.9 WRONGLY FILLED IN FORM NO.36. I .T.A. NO. 321 &322(ASR)/2014 ASSESSMENT YEAR: 2 006-07 2 3. WE ARE OF THE VIEW THAT THE DEPARTMENT IS NOT IN TERESTED TO PROSECUTE THE MATTER IN DISPUTE, THEREFORE, THE PRESENT APPEAL IS DISMIS SED BEING DEFECTIVE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO APPROACH THE TRIBUNAL F OR RECALLING OF THIS ORDER AFTER RECTIFYING THE DEFECT RAISED BY THE REGISTRY FOR AD JUDICATING THE APPEALS IN ACCORDANCE WITH LAW. THUS, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED BEING DEFECTIVE, IN LIMINE. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE RE VENUE ARE 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: M/S CONSTRUCTION ENGINEER, 54-INDUSTR IAL ESTATE, BARZULLA, SRINAGAR, KASHMIR. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SRINA GAR 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.