Maharwal Khewaji Trust, Faridkot V. The Dy. Commissioner of Income-tax, Ferozepur

ITA 729/ASR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73338 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

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. 727 TO 730(ASR)/2013 ASSESSMENT YEARS: 2007-08 TO 2010-11 PAN: AAATM2875R MAHARAWAL KHEWAJI TRUST, VS. ASSISTANT COMMIS SIONER OF MOTI MAHAL, THE FORT, FARIDKOT INCOME, CIRCLE-III , FEROZEPUR (APPELLANT) (RESPONDENT) DATE OF HEARING: 18.03.2014 DATE OF PRONOUNCEMENT: 18.03.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT FOUR APPEALS A GAINST DIFFERENT ORDERS OF LEARNED CIT(A), BATHINDA, EACH DATED 30.0 9.2013 PASSED FOR THE ASSESSMENT YEARS 2007-08, 2008-09, 2009-10 & 2010-1 1. 2) AS PER RECORD, THE ASSESSEE HAS FILED THE AFORES AID FOUR APPEALS ON 12.12.2013 AND THE REGISTRY HAS POINTED OUT FOLL OWING DEFECTS IN THE PRESENT APPEALS AND COMMUNICATED THE SAME TO THE AS SESSEE VIDE DEFECT MEMO DATED 07.01.2013: I. I 3) THE REGISTRY HAS ALSO SENT REMINDER DATED 20.02.2 014 TO THE ASSESSEE POINTING OUT THE AFORESAID DEFECTS, IN SPI TE OF THIS THE ASSESSEE HAS NOT RECTIFIED THE SAME SO FAR. 2 4) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS AS POINTED O UT BY THE REGISTRY VIDE DEFECT MEMO, WE ARE OF THE VIEW THAT THE ASSESSEE I S NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEALS ARE DISMISSED IN LIMINE, BEING DEFECTIVE WITH THE LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO A DVISED, BUT ONLY AFTER RECTIFYING THE DEFECTS AS POINTED OUT BY THE REGIST RY IN THE SAID DEFECT MEMO AND THE APPLICATION WOULD BE DECIDED UNDER THE LAW. 5) IN THE RESULT, ALL THE AFORESAID FOUR APPEALS FI LED BY THE ASSESSEE ARE DISMISSED IN LIMINE, BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18TH MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: MAHARAWAL KHEWAJI TRUST, MOTI MAHAL , THE FORT, FARIDKOT 2. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-III, FEROZ EPUR 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.