The Assistant Commissioner of Income Tax, Kashmir V. M/s. Constructions Engineer, Kashmir

ITA 514/ASR/2013

• Counselvise Citation: 51420914 RSA 2013
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 05-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Section: 144

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.512 TO 514(ASR)/2013 ASSESSMENT YEARS:2005-06 TO 2007-08 PAN :AABFC7715P ASSTT. COMMR. OF INCOME TAX, VS. M/S. CONSTRUCTION ENGINEERS, INCOME TAX CIRCLE, 54-INDUSTRIAL ESTATE, SRINAGAR. BARZULLA, , SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.AMRIK CHAND, DR RESPONDENT BY:NONE DATE OF HEARING: 20/12/2013 DATE OF PRONOUNCEMENT:20/12/2013 ORDER PER BENCH ; THESE THREE APPEALS FILED BY THE REVENUE ARE DIREC TED AGAINST THE SEPARATE ORDERS OF THE CIT(A), JAMMU, EACH DATED 29 .05.2013 RELATING TO ASSESSMENT YEAR 2005-06 TO 2007-08 . 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE REGISTRY, HAD ISSUED DEFECT MEMO DATED 29.11.2013 TO THE DEPARTMENT IN T HESE APPEALS, INDICATING THE FOLLOWING DEFECTS, WHICH HAVE NOT BE EN RECTIFIED TILL DATE. 1. GROUNDS OF APPEAL TAKEN BEFORE TRIBUNAL ARE NOT FILED IN ORIGINAL. ITA NOS. 512 TO 514(ASR)/2013 2 2. TWO COPIES OF GROUNDS OF APPEAL AND STATEMENT OF FACTS, IF ANY TAKEN BY THE ASSESSEE BEFORE THE CIT(A) ARE NOT FILED BEFORE THE TRIBUNAL. 3. CERTIFICATE OF COMMUNICATIONS OF ORDER AND ORDER U/S 253(2) OF CIT ARE NOT FILED. 4. TWO COPIES OF ASSESSMENT ORDER U/S 144 DATED 24. 12.2007 ARE NOT FILED. 3. WE ARE OF THE VIEW THAT THE DEPARTMENT IS NOT IN TERESTED TO PROSECUTE THE MATTER IN DISPUTE, THEREFORE, THE PRESENT APPEA LS ARE DISMISSED BEING DEFECTIVE. HOWEVER, THE DEPARTMENT IS AT LIBERTY T O APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER AFTER RECTIFYING THE DEFEC T RAISED BY THE REGISTRY FOR ADJUDICATING THE APPEALS IN ACCORDANCE WITH LAW. TH US, THE APPEALS OF THE REVENUE ARE DISMISSED BEING DEFECTIVE, IN LIMINE. 3 IN THE RESULT, ALL THE THREE APPEALS OF THE REVE NUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DEC., 2012. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20TH DECEMBER, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. CONSTRUCTION ENGINEERS, SRINAGAR. 2. THE ACIT, CIRCLE, SRINAGAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.