Sh. kanwarjit Singh, Sri Muktsar Sahib V. The Income-tax Officer, Muktsar

ITA 757/ASR/2013

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7641 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 25-12-2013
• 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. No. 757(Asr)/2013 Assessment year: 2006-07 PAN: AEKPS8679F Kanwarjit Singh, son of S. Tara Vs. Income Tax Officer, Singh, Sri Muktsar Sahib Ward-II(2), Muktsar (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 02.09.2013 passed by the Commissioner of Income Tax (Appeals), Bathinda, for the assessment year 2006-07. 2) As per record, the assessee has filed the present appeal on 26.12.2013 and the Registry has pointed out following defect in the present appeal and communicated the same to the assessee vide defect memo dated 09.01.2014: i. चालान म अपील फ स गलत गौण शीष ( Minor Head) के अंतग त जमा करवाई गई है I 3) The Registry has also sent reminder dated 20.02.2014 to the assessee pointing out the aforesaid defect, in spite of this the assessee has not rectified the same so far. 2 4) Keeping in view the aforesaid facts and circumstances that the assessee has not rectified the defect as pointed out by the Registry vide defect memo, we are of the view that the assessee is not interested to prosecute the matter in dispute. Therefore, the present appeal is dismissed in limine, being defective with the liberty to the assessee to file an application for recalling of this order, if so advised, but only after rectifying the defect as pointed out by the Registry 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: Kanwarjit Singh, son of S. Tara Singh, Sri Muktsar Sahib 2. ITO, Ward-II(2), Muktsar 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.