The Dy. Commissioner of Income-tax, Phagwara V. Sh. Rakesh Chawla, Phagwara

ITA 521/ASR/2011

• Counselvise Citation: 52120914 RSA 2011
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-02-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 17-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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.521(ASR)/2011 ASSESSMENT YEAR:2008-09 PAN:ABTPC2984L THE DY. COMMR. OF INCOME-TAX, VS. SH. RAKESH CHAWL A, PHAGWARA CIRCLE, PHAGWARA. 18, NEW MODEL TOWN, PHAGWARA. (APPELLANT) (RESPONDENT) C.O.NO.27(ASR)/2011 (ARISING OUT I.T.A. NO.521(ASR)/2011) ASSESSMENT YEAR:2008-09 SH. RAKESH CHAWLA VS. THE DY. COMMR. OF INCOME-TAX , PHAGWRA. PHAGWARA CIRCLE, PHAGWARA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. AMRIK CHAND, DR RESPONDENT BY:NONE DATE OF HEARING :08/05/2012 DATE OF PRONOUNCEMENT:08/05/2012 ORDER PER BENCH: THIS APPEAL BY THE REVENUE AND C.O. BY THE ASSESSEE ARE DIRECTED AGAINST THE IMPUGNED ORDER OF THE CIT(A), JALANDHAR , DATED 27.07.2011 FOR THE ASSESSMENT YEAR 2008-09. 2 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE REGISTRY HAD ISSUED DEFECT MEMO DATED 24.10.2011 TO THE DEPARTMENT IN T HIS CASE, INDICATING THE FOLLOWING DEFECTS, WHICH HAVE NOT BEEN RECTIFIED TI LL DATE. 1. GROUNDS OF APPEAL TAKEN BEFORE THE TRIBUNAL ARE NOT FILED IN ORIGINAL I.E. SIGNED BY THE APPELLANT. 2. TWO COPIES OF GROUNDS OF APPEAL AND STATEMENT OF FACTS, TAKEN BY THE ASSESSEE BEFORE CIT(A) ARE NOT FILED B EFORE TRIBUNAL. 3. AS THE DEPARTMENT HAS NOT RECTIFIED THE DEFECTS POINTED OUT BY THE REGISTRY, WE ARE OF THE VIEW THAT THE DEPARTMENT IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEAL IS DISMISSED BEING DEFECTIVE. HOWEVER, THE DEPARTMENT IS AT LIB ERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER AFTER RECTIFYING THE DEFECTS RAISED BY THE REGISTRY FOR ADJUDICATING THE APPEAL IN ACCORDANCE WITH LAW. THUS, THE APPEAL OF THE REVENUE IS DISMISSED BEING DEFECTIVE, IN LIMINE. 4. THE ASSESSEE HAS FILED C.O. NO.27(ASR)/2011, WHI CH IS SUPPORTIVE TO THE ORDER OF THE LD. CIT(A). AS WE HAVE DISMISSED T HE APPEAL OF THE REVENUE, THE C.O. FILED BY THE ASSESSEE IS ALSO DIS MISSED WHICH IS IN SUPPORT OF THE ORDER OF THE LD. CIT(A). HOWEVER, IT IS MAD E CLEAR THAT IF THE DEPARTMENT FILES AN APPLICATION FOR RECALL OF THE SAID ORDER AFTER REMOVING THE REQUISITE DEFECTS POINTED OUT BY THE REGISTRY V IDE LETTER DATED 24.10.2011 THEN THE C.O. FILED BY THE ASSESSEE STANDS AUTOMATI CALLY REVIVED. 3 5. IN THE RESULT, BOTH THE APPEAL OF THE REVENUE AS WELL AS C.O. OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8TH MAY, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8TH MAY, 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:SH. RAKESH CHAWLA, PHAGWARA. 2. THE DCIT, PHAGWARA CIRCLE, PHAGWARA 3. THE CIT(A), JALANDHAR 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.