Appeal details
Counselvise Citation
60420914 RSA 2013
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 6 day(s)
Appellant
Respondent
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
30-09-2013
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. 604(ASR)/2013 ASSESSMENT YEAR: 2010-11 PAN: AACFM1237B ASSISTANT COMMISSIONER OF VS. M/S MIRZA SONS, INCOME TAX, CIRCLE SRINAGAR, NAGEEN, SRINAGAR KASHMIR (APPELLANT) (RESPONDENT) AND C. O. NO. 47(ASR)/2 013 [IN I.T.A. NO. 604(ASR)/2013] ASSESSMENT YEAR: 2010-11 PAN: AACFM1237B M/S MIRZA SONS, VS. ASSISTANT COMMISSIONER OF NAGIN LAKE, SRINAGAR(J&K) INCOME TAX, CIRCLE-3 SRINAGAR (J&K) (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 30.09 .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. 47(ASR)/2013. 2 I.T.A. NO. 604(ASR)/2013 C. O. NO. 47(ASR)/2013 2. AT THE TIME OF SCRUTINY, THE REGISTRY FOUND THAT THERE IS A DEFECT IN THE PRESENT APPEAL I.E. ORIGINAL CERTIFICATE UNDER RULE 15 AND ORDER UNDER SECTION 253(2) OF CIT ARE NOT FILED. THIS DEFECT WAS COMMUNICATED TO THE REVENUE VIDE DEFECT MEMO DATED 24.10.2013 ON THE ADDRESS GIVEN IN FORM NO. 36, COLUMN 10 BY RPAD BUT DESPITE THIS, THE REVENUE HAS NOT REMOVED THE SAME TILL DATE. 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. 47(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 A S AND WHEN THE REVENUE 3 I.T.A. NO. 604(ASR)/2013 C. O. NO. 47(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 MIRZA SONS, NAGEEN LAKE, SRINAGA R(J&K), SRINAGAR 2. ACIT, CIRCLE SRINAGAR, 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.
