The Sub Registrar/ Joint Sub Registrar, Abohar V. The Director of Income-tax (CIB), Chandigarh

ITA 326/ASR/2013

• Counselvise Citation: 32620914 RSA 2013
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2013
• 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. NOS. 323 TO 327(ASR)/2013 ASSESSMENT YEARS: 2005- 06 TO 2009-10 PAN: AMRTI1571A THE SUB-REGISTRAR/JOINT VS. DIRECTOR O F INCOME TAX(CIB), SUB-REGISTRAR, TEHSIL COMPLEX, CHANDIGARH ABOHAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 11.10.2013 DATE OF PRONOUNCEMENT: 11.10.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT FIVE AP PEALS AGAINST THE DIFFERENT ORDERS OF CIT(A), BATHINDA, EACH DATED 31 .01.2013 FOR THE ASSESSMENT YEARS 2005-06, 2006-07, 2007-08, 2008-09 & 2009-10. 2 I.T.A. NOS. 323 TO 327(ASR)/2013 ASSESSMENT YEARS: 2005- 06 TO 2009-10 2) THE ISSUE INVOLVED IN ALL THE PRESENT APPEALS I S ALMOST SIMILAR AND THE ASSESSEE HAS ALSO RAISED IDENTICAL GROUNDS IN ALL THE APPEALS. THE OFFICE HAS ISSUED MEMO DATED 17.09.2013 TO THE ASSE SSEE POINTING OUT THEREIN THAT THE APPEALS ARE TIME BARRED BY 28 DAYS AND THE ASSESSEE HAS NOT EXPLAINED THE REASONS FOR FILING THE APPEALS LA TE. THE REGISTRY HAS FIXED THE PRESENT CASES FOR HEARING FOR TODAY I.E. 11.10.2013 BY ISSUING RPAD NOTICE. DESPITE THIS, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE HAS ATTENDED THE PROCEEDINGS NOR FIL ED ANY APPLICATION FOR ADJOURNMENT OF THE CASES, NOR HAS REMOVED THE DEFEC TS AS POINTED OUT BY THE REGISTRY VIDE MEMO DATED 17.09.2013. 3) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMS TANCES THAT THE APPEALS ARE TIME BARRED BY 28 DAYS AND THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS AS POINTED OUT BY THE REGISTRY, WE ARE OF T HE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEAL IS DISMISSED IN LIMINE, BEING DE FECTIVE WITH THE LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLIN G OF THIS ORDER, IF SO ADVISED, BUT ONLY AFTER RECTIFYING THE DEFECTS AS P OINTED OUT BY THE REGISTRY IN THE SAID DEFECT MEMO AND THAT APPLICATI ON WOULD BE DECIDED UNDER THE LAW. 3 I.T.A. NOS. 323 TO 327(ASR)/2013 ASSESSMENT YEARS: 2005- 06 TO 2009-10 4) IN THE RESULT, ALL THE AFORESAID FIVE APPEALS FI LED BY THE ASSESSEE ARE DISMISSED IN LIMINE, BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2013 SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH OCTOBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: THE SUB-REGISTRAR/JOINT SUB-REGISTRAR , TEHSIL COMPLEX ABOHAR 2. DIRECTOR OF INCOME TAX(CIB), CHANDIGARH 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.