Mohd. Yousuf Mir, Jammu V. The Income tax Officer, Jammu

ITA 591/ASR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73171 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 25-09-2013
• Result in Favour of: Revenue
• 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. NOS. 590 & 591 (ASR)/2013 ASSESSMENT YEARS: 1996-97 & 1997-98 PAN: ACGPM4483P MOHD. YUSUF MIR VS. INCOME TAX OFFICER, HILL VIEW HOTEL, DODA, WARD 1(3), JAMMU MORH, BATOTE (J&K) (APPELLANT) (RESPONDENT) DATE OF HEARING: 06.01.2014 DATE OF PRONOUNCEMENT: 06.01.2014 ORDER PER BENCH 1. THE APPELLANT HAS FILED THE PRESENT TWO APPEALS A GAINST THE COMMON ORDER DATED 07.08.2013 PASSED BY LEARNED CIT (A), JAMMU, FOR THE ASSESSMENT YEARS 1996-97 AND 1997-98. 2. AT THE TIME OF SCRUTINY, THE REGISTRY FOUND THAT THERE ARE SOME DEFECTS IN BOTH THE PRESENT APPEALS AND THESE DEFEC TS WERE COMMUNICATED TO THE APPELLANT VIDE DEFECT MEMO DATED 23.10.2013 ON THE ADDRESS GIVEN IN FORM NO. 36, COLUMN 10 BY RPAD. IN THE INTEREST OF JUSTICE, THE REGISTRY AGAIN SENT REMINDER DATED 04.12.2013 TO TH E APPELLANT POINTING OUT THE DEFECTS IN BOTH THE AFORESAID APPEALS BUT D ESPITE THIS, THE APPELLANT HAS NOT REMOVED THE SAME TILL DATE. 2 I.T.A. NOS. 590 & 591 (ASR)/2013 ASSESSMENT YEARS: 1996-97 & 1997-98 3. KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE APPELLANT HAS NOT RECTIFIED THE DEFECTS AS POINTED OUT BY THE REGISTRY VIDE DEFECT MEMO, WE ARE OF THE VIEW THAT THE APPELLANT IS NOT INTERESTED TO PROSECUTE THE MATTERS IN DISPUTE. THEREFORE, THE PR ESENT APPEALS ARE DISMISSED BEING DEFECTIVE WITH THE LIBERTY TO THE A PPELLANT TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVI SED, BUT ONLY AFTER RECTIFYING THE DEFECTS AS POINTED OUT BY THE REGIST RY IN THE SAID DEFECT MEMO AND THIS APPLICATION WOULD BE DECIDED UNDER TH E LAW. 4. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED BE ING DEFECTIVE. 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: MOHD. YUSUF MIR HILL VIEW HOTEL, DOD A, MORH, BATOTE (J&K) 2. INCOME TAX OFFICER, WARD 1(3), JAMMU 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.