The Assistant Commissioner of Income Tax, Kathua V. M/s. Hafizullah Beigh, Srinagar

ITA 585/ASR/2013

• Counselvise Citation: 58520914 RSA 2013
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-09-2013
• Result in Favour of: Assessee
• 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. 585 (ASR)/2013 ASSESSMENT YEAR: 2010-11 PAN: AAEFH1262K ASSISTANT COMMISSIONER OF VS. M/S HAFIZULLAH BEI GH, INCOME TAX, CIRCLE SRINAGAR, AMDAKADAL, LAL BAZA R KASHMIR SRINAGAR (APPELLANT) (RESPONDENT) AND C.O. NO. 48(ASR)/2013 [IN I.T.A. NO. 585 (ASR)/2013] ASSESSMENT YEAR: 2010-11 PAN: AAEFH1262K DEPUTY COMMISSIONER OF VS. M/S HAFIZULLAH BEIGH, INCOME TAX, CIRCLE-3, AMDAKADAL, LAL BAZAR SRINAGAR SRINAGAR (APPELLANT) (RESPONDENT) DATE OF HEARING: 06.01.2014 DATE OF PRONOUNCEMENT: 06.01.2014 ORDER PER BENCH 1. THE REVENUE HAS FILED THE PRESENT APPEAL ON 23.09 .2013 AGAINST THE ORDER DATED 12.07.2013 PASSED BY LEARNED CIT(A) , JAMMU, FOR THE ASSESSMENT YEAR 2010-11. THE ASSESSEE HAS ALSO FILE D THE CROSS OBJECTION IN THE PRESENT APPEAL I.E. C.O. NO. 48(ASR)/2013. 2 I.T.A. NO. 585 (ASR)/2013 C.O. NO. 48(ASR)/2013 2. AT THE TIME OF SCRUTINY, THE REGISTRY FOUND THAT THERE IS A DEFECT IN THE PRESENT APPEAL I.E. ORIGINAL CERTIFICATE REGARDING COMMUNICATION OF ORDER AND ORDER U/S 253(2) ISSUED BY CIT ARE NOT FILED. THIS DEFECT WAS COMMUNICATED TO THE REVENUE VIDE DEFECT MEMO DA TED 25.10.2013 ON THE ADDRESS GIVEN IN FORM NO. 36, COLUMN 10 BY R PAD BUT DESPITE THIS, THE REVENUE HAS NOT REMOVED THE SAME TILL DAT E. 3. KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE REVENUE HAS NOT RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY VIDE DEFECT MEMO, WE ARE OF THE VIEW THAT THE REVENUE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEAL IS DISMISSED BEING DEFECTIVE WITH THE LIBERTY TO THE REVENUE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, BUT ONLY AF TER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE SAID DEFECT MEMO AND THIS APPLICATION WOULD BE DECIDED UNDER THE LAW. 4. AS REGARDS TO THE CROSS OBJECTION FILED BY THE A SSESSEE I.E C.O. NO. 48(ASR)/2013, KEEPING IN VIEW THE AFORESAID ORD ER, WHEREBY WE HAVE DISMISSED THE PRESENT APPEAL OF THE REVENUE BEING D EFECTIVE, THE CROSS OBJECTION FILED BY THE ASSESSEE IN THE PRESENT APPE AL DOES NOT SURVIVE. ACCORDINGLY, THE PRESENT CROSS OBJECTION HAS BECOME INFRUCTUOUS AND THE SAME IS DISMISSED AS SUCH. IT IS MADE CLEAR THAT AS AND WHEN THE REVENUE 3 I.T.A. NO. 585 (ASR)/2013 C.O. NO. 48(ASR)/2013 FILES AN APPLICATION FOR RECALLING OF THIS ORDER AN D THE BENCH RECALLS THIS ORDER, THE CROSS OBJECTION FILED BY THE ASSESSEE ST ANDS AUTOMATICALLY REVIVED. ALTERNATIVELY, THE ASSESSEE CAN ALSO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, AND THIS WI LL BE DECIDED UNDER THE LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A ND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S HAFIZULLAH BEIGH, AMDAKADAL, LAL BAZAR SRINAGAR 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE SRINAG AR, KASHMIR 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAG AR 4. THE CIT(A), 5. THE CIT, 6. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.