The Deputy CIT, Srinagar V. Sh. Nazir Hussain Khan, Srinagar

ITA 78/ASR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76942 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 04-02-2013
• 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. 78(ASR)/2013 ASSESSMENT YEAR: 2009-10 PAN: AHCPK0859J DEPUTY CIT, CIRCLE-3, VS. NAZIR HUSSAIN KHAN, SRINAGAR M/S KHAN STONE CRUSHER, GOGJI BAGH, SRINAGAR (APPELLANT) (RESPONDENT) AND C.O. NO. 28(ASR)/2013 [I.T.A. NO. 78(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AHCPK0859J DEPUTY CIT, CIRCLE-3, VS. NAZIR HUSSAIN KHAN, SRINAGAR M/S KHAN STONE CRUSHER, GOGJI BAGH, SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: NONE DATE OF HEARING: 29.04.2014 DATE OF PRONOUNCEMENT: 29.04.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST IMPUGNED ORDER DATED 22.11.2012 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2009-10. THE ASSESSEE HAS ALSO FILED CROSS OBJECTION. 2 2) IN SPITE OF THE NOTICE OF HEARING FOR TODAY I.E. 29.04.2014 ISSUED TO THE ASSESSEE THROUGH RPAD, NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY APPLICATION F OR ADJOURNMENT. 3) AS PER RECORD, THE REVENUE HAS FILED THE PRESENT APPEAL ON 04.02.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECT IN THE PRESENT APPEAL AND COMMUNICATED THE SAME TO THE REV ENUE VIDE DEFECT MEMO DATED 28.02.2013: I. ( ) ! ' # $ % &' &( I 4) THE REGISTRY HAS ALSO SENT REMINDER DATED 06.05.2 013 TO THE REVENUE POINTING OUT THE AFORESAID DEFECT, IN SPITE OF THIS THE REVENUE HAS NOT RECTIFIED THE SAME SO FAR. 5) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMSTANC ES 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 THE APPLICATION WOULD BE DECIDED UNDER THE LAW. 3 6) AS REGARDS TO C.O. NO. 28(ASR)/2013 FILED IN THE PRESENT APPEAL, IT HAS BECOME INFRUCTUOUS AND DISMISSED AS SUCH BEC AUSE THE MAIN APPEAL I.E. I.T.A. NO. 78(ASR)/2013 HAS BEEN DISMISSED BEI NG DEFECTIVE. ACCORDINGLY, THE CROSS OBJECTION NO. 28(ASR)/2013 I S DISMISSED. 7) IT IS MADE CLEAR THAT AS AND WHEN THE REVENUE FI LES AN APPLICATION FOR RECALLING OF THIS ORDER AND THE BEN CH RECALLS THIS ORDER, THE CROSS OBJECTION I.E. C.O. NO. 28(ASR)/2013 FIL ED BY THE ASSESSEE STANDS AUTOMATICALLY RESTORED. 8) 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 29 TH APRIL, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH APRIL, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: NAZIR HUSSAIN KHAN, M/S KHAN STONE CR USHER, GOGJI BAGH, SRINAGAR 2. DEPUTY CIT, CIRCLE-3, SRINAGAR 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.