The Assistant Commissioner of Income Tax, Kashmir V. M/s. Tumboo Cement Industries P. Ltd., Kashmir

ITA 517/ASR/2013

• Counselvise Citation: 51720914 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: 2009-2010
• Appeal Filed On: 05-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

1 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. 517(ASR)/2013 ASSESSMENT YEAR:2007-08 PAN:AABCT3414F ASSTT. COMMR. OF INCOME TAX, VS. M/S. TUMBO CEMENT INDUSTRIES PVT. CIRCLE, SRINAGAR. LTD. BARZULLA, SRINGAR. (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; THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E IMPUGNED ORDER OF THE CIT(A), JAMMU, DATED 17.05.2013 RELATING TO ASSESSMENT YEARS 2009- 10. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE REGISTRY, HAD ISSUED DEFECT MEMO DATED 29.11.2013 TO THE DEPARTMENT IN THIS CASE, INDICATING THE FOLLOWING DEFECTS, WHICH HAVE NOT BEEN RECTIFIED TI LL DATE. 1. GROUNDS OF APPEAL TAKEN BEFORE TRIBUNAL ARE NO T FILED IN ORIGINAL. 2 2. TWO COPIES OF GROUNDS OF APPEAL AND STATEMENT OF FACTS, IF ANY, TAKEN BY THE ASSESSEE BEFORE THE CIT(A) ARE N OT FILED BEFORE THE TRIBUNAL. 3. ORIGINAL CERTIFICATE REGARDING COMMUNICATION OF ORDER AND ORDER U/S 253(2) OF CIT 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 L IS 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 APPEAL IN ACCORDANCE WITH LAW. THU S, THE APPEAL OF THE REVENUE IS DISMISSED BEING DEFECTIVE, IN LIMINE. 3 IN THE RESULT, THE APPEAL OF THE DEPARTMENT IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20TH D EC., 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH DEC., 2013 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: M/S. TUMBO CEMENT INDUSTRIES, SRINAGA R. 2. THE ACIT, CIRCLE, SGR. 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.