Sh. Ghulam Ahmad Phamboo, Srinagar (KMR) V. The Dy. Commissioner of Income-tax., Srinagar

ITA 503/ASR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68215 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 13 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: 2010-2011
• Appeal Filed On: 29-07-2013
• 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. NO. 503(ASR)/2013 ASSESSMENT YEAR: 2010-11 PAN: ANQPP3266J GHULAM AHMED PHAMBOO VS. DEPUTY COMMIS SIONER OF PROP. OF M/S PHAMBOO CONSTRUCTIONS, INCOME TAX, C IRCLE (3), SAIDA KADAL RAINAWARI, SRINAGAR SRINAGAR, KASHMIR (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 APPEAL AGAINST IMPUGNED ORDER DATED 21.05.2013 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2010-11. 2) AS PER THE RECORD, THE ASSESSEE HAS FILED THE PR ESENT APPEAL ON 29.07.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECTS IN THE PRESENT APPEAL VIDE DEFECT MEMO DATED 02.08.2013 TO THE ASSESSEE: I. COLUMN NO. 2 OF MEMO OF APPEAL IS NOT CORRECTLY FIL LED IN. 2 I.T.A. NO. 503(ASR)/2013 ASSESSMENT YEAR: 2010-11 II. VERIFICATION IS NEITHER DATED NOR SIGNED. III. ORIGINAL/CERTIFIED COPY OF ORDER OF CIT(A) IS NOT F ILED. IV. POWER OF ATTORNEY IS NOT ON THE STAMP PAPER OF REQU ISITE VALUE AND NOT NOTARIZED. 3) THE REGISTRY FIXED THE PRESENT APPEAL BEFORE THIS BENCH FOR 11.10.2013 BY ISSUING RPAD BUT TILL DATE THE ASSESS EE HAS NOT RECTIFIED THE AFORESAID DEFECTS. 4) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS AS POINTED O UT BY THE REGISTRY VIDE DEFECT MEMO, WE ARE OF THE VIEW THAT THE ASSESSEE I S NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEAL IS DISMISSED IN LIMINE, BEING DEFECTIVE WITH THE LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVI SED, BUT ONLY AFTER RECTIFYING THE DEFECTS AS POINTED OUT BY THE REGIST RY IN THE SAID DEFECT MEMO AND THAT APPLICATION WOULD BE DECIDED UNDER TH E LAW. 5) IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS 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/ 3 I.T.A. NO. 503(ASR)/2013 ASSESSMENT YEAR: 2010-11 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: GHULAM AHMED PHAMBOO, PROP. OF M/S PH AMBOO CONSTRUCTIONS, SAIDA KADAL RAINAWARI, SRINAGAR, KAS HMIR 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE (3), SRINAGAR 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.