St. JUDE'S Convent School, Jalandhar V. The Asstt. Commissioner of Income-tax, Jalandhar

ITA 749/ASR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73326 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 24-12-2013
• 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. NO. 749(ASR)/2013 ASSESSMENT YEAR: 2010-11 PAN: AAETS3007K ST. JUDES CONVENT SCHOOL VS. ASSTT. COMMISSION ER OF NAKODER, C/O- BISHOP HOUSE, INCOME TAX, CIRCLE- III, CIVIL LINES, JALANDHAR JALANDHAR. (APPELLANT) (RESPONDENT) DATE OF HEARING: 18.03.2014 DATE OF PRONOUNCEMENT: 18.03.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST IMPUGNED ORDER DATED 15.10.2013 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JALANDHAR, FOR THE ASSESSMENT YEAR 2010- 11. 2) AS PER RECORD, THE ASSESSEE HAS FILED THE PRESEN T APPEAL ON 24.12.2013 AND THE REGISTRY HAS POINTED OUT FOLLOWI NG DEFECT IN THE PRESENT APPEAL AND COMMUNICATED THE SAME TO THE ASS ESSEE VIDE DEFECT MEMO DATED 09.01.2014: I. ( MINOR HEAD) , !' ' I 3) THE REGISTRY HAS ALSO SENT REMINDER DATED 20.02.2 014 TO THE ASSESSEE POINTING OUT THE AFORESAID DEFECT, IN SPIT E 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 DEFECT AS POINTED OU T 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 APPEAL IS DISMISSED IN LIMINE, BEING DEFECTIVE WITH THE LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVI SED, BUT ONLY AFTER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTR Y IN THE SAID DEFECT MEMO AND THE APPLICATION WOULD BE DECIDED UNDER THE LAW. 5) IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS 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: 18 TH MARCH, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: ST. JUDES CONVENT SCHOOL NAKODER, C/O- BISHOP HOUSE, CIVIL LINES, JALANDHAR 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-III, JALA NDHAR 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.