The Assistant Commissioner of Income Tax, Kashmir V. M/s. Khanday Construction Co., Srinagar

ITA 587/ASR/2013

• Counselvise Citation: 58720914 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. 587(ASR)/2013 ASSESSMENT YEAR: 2010-11 PAN: AABFK5057G ASSISTANT COMMISSIONER OF VS. M/S KH ANDAY CONSTRUCTION INCOME TAX, CIRCLE COMPANY, GULSHAN NAGAR, SRINAGAR, KASHMIR BYE PASS, SRINAGAR (APPELLANT) (RESPONDENT) DATE OF HEARING: 06.01.2014 DATE OF PRONOUNCEMENT: 06.01.2014 ORDER PER BENCH 1. THE APPELLANT HAS FILED THE PRESENT APPEAL AGAINS T THE ORDER DATED 12.07.2013 PASSED BY LEARNED CIT(A), JAMMU, F OR THE ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF SCRUTINY, THE REGISTRY FOUND THAT THERE IS A DEFECT IN THE PRESENT APPEAL AND THIS DEFECT WAS COMMUNICA TED TO THE APPELLANT VIDE DEFECT MEMO DATED 25.10.2013 ON THE ADDRESS GI VEN IN FORM NO. 36, COLUMN 10 BY RPAD. IN THE INTEREST OF JUSTICE, THE REGISTRY AGAIN SENT REMINDER DATED 02.12.2013 TO THE APPELLANT POINTING OUT THE DEFECT IN THE APPEAL BUT DESPITE THIS, THE APPELLANT HAS NOT REMO VED THE SAME TILL DATE. 3. KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE APPELLANT HAS NOT RECTIFIED THE DEFECT AS POINTED O UT BY THE REGISTRY VIDE 2 I.T.A. NO. 587(ASR)/2013 ASSESSMENT YEAR: 2010-11 DEFECT MEMO, WE ARE OF THE VIEW THAT THE APPELLANT IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEAL IS DISMISSED BEING DEFECTIVE WITH THE LIBERTY TO THE APPELLANT T O 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. IN THE RESULT, THE APPEAL IS DISMISSED BEING DEF ECTIVE. 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 KHANDAY CONSTRUCTION COMPANY, G ULSHAN NAGAR, BYE PASS, SRINAGAR 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE SRINAG AR, KASHMIR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.