The Income Tax Officer, Jammu V. M/s. Steel Age, SIDCO, Samba

ITA 597/ASR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73173 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 30-09-2013
• 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. 597(ASR)/2013 ASSESSMENT YEAR: 2011-12 PAN: INCOME TAX OFFICER, VS. M/S STEEL AGE, SIDCO WARD-1(3), JAMMU INDUSTRIAL GROWTH CENTRE, LANE NO. 9, PH-1, SAMBA (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 08.07.2013 PASSED BY LEARNED CIT(A), JAMMU, F OR THE ASSESSMENT YEAR 2011-12. 2. AT THE TIME OF SCRUTINY, THE REGISTRY FOUND THAT THERE ARE SOME DEFECTS IN THE PRESENT APPEAL AND THESE DEFECTS WER E COMMUNICATED TO THE APPELLANT VIDE DEFECT MEMO DATED 25.10.2013 BY RPAD , BUT DESPITE THIS, THE APPELLANT HAS NOT REMOVED THE SAME TILL DATE. 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 2 I.T.A. NO. 597(ASR)/2013 ASSESSMENT YEAR: 2011-12 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 DEFECTS AS POINTED OUT BY THE REGISTRY IN THE SAID DEFECT M EMO 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 STEEL AGE, SIDCO INDUSTRIAL GROW TH CENTRE, LANE NO. 9, PH-1, SAMBA 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.