The Deputy Commissioner of Income tax, Srinagar V. M/s. R. R. Construction, Srinagar

ITA 79/ASR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68107 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 04-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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. 79(ASR)/2013 ASSESSMENT YEAR: 2009-10 PAN: AAIFR6267L DEPUTY CIT, CIRCLE-3, VS. M/S R.R. CONSTRUCTION SRINAGAR NOWGAM, SRINAGAR (APPELLANT) (RESPONDENT) DEPARTMENT BY: SH. AMRIK CHAND, D.R. ASSESSEE BY: NONE DATE OF HEARING: 29.07.2013 DATE OF PRONOUNCEMENT: 01.08.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT APPEAL A GAINST IMPUGNED ORDER DATED 22.11.2012 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JAMMU, FOR THE ASSESSMENT YEAR 2009-10. 2) AS PER THE RECORD, THE REVENUE HAS FILED THE PRE SENT APPEAL ON 04.02.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECT IN THE 2 I.T.A. NO. 79(ASR)/2013 ASSESSMENT YEAR: 2009-10 PRESENT APPEAL VIDE DEFECT MEMO DATED 28.02.2013 TO THE ASSESSING OFFICER, WHO HAS NOT RECTIFIED THE SAME: 1 11 1 FU/KKZJFR }KJK VK;DJ VK;QDR FU/KKZJFR }KJK VK;DJ VK;QDR FU/KKZJFR }KJK VK;DJ VK;QDR FU/KKZJFR }KJK VK;DJ VK;QDR VIHY DS LE{K VIHY DS LE{K VIHY DS LE{K VIHY DS LE{K NK;J FD, VK/KKJ ,OA RF;KSA DH NK;J FD, VK/KKJ ,OA RF;KSA DH NK;J FD, VK/KKJ ,OA RF;KSA DH NK;J FD, VK/KKJ ,OA RF;KSA DH NKS IZFR;KA VF/KDJ.K DS NKS IZFR;KA VF/KDJ.K DS NKS IZFR;KA VF/KDJ.K DS NKS IZFR;KA VF/KDJ.K DS LE{K LE{K LE{K LE{K NK;J NK;J NK;J NK;J UGH DH XBZ GSA UGH DH XBZ GSA UGH DH XBZ GSA UGH DH XBZ GSA 3) THE REGISTRY AGAIN ISSUED REMINDER ON 06.05.2013 TO THE ASSESSING OFFICER BUT DESPITE THIS, THE ASSESSING O FFICER HAS NOT RECTIFIED THE DEFECT TILL DATE AS POINTED OUT IN THE DEFECT M EMO. 4) NOTICE OF HEARING WAS ISSUED TO THE PARTIES BY R PAD FOR 29.07.2013. IN RESPONSE TO THE SAME, SH. MALIK MAN ZOOR AHMAD, ADVOCATE, FILED AN APPLICATION FOR ADJOURNMENT BUT AS PER RECORD, HE HAS NOT FILED ANY AUTHORIZATION AS REQUIRED UNDER SECTI ON 288 OF THE INCOME- TAX ACT, 1961. ACCORDINGLY, THE REQUEST FOR ADJOURN MENT OF THIS CASE IS REJECTED. 5) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMS TANCES, WE ARE OF THE VIEW THAT THE REVENUE IS NOT INTERESTED TO P ROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEAL IS DISMISSED IN LIMINE BEING DEFECTIVE WITH THE LIBERTY TO THE ASSESSING OFFICER TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, BUT ONL Y AFTER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTRY IN THE SAID D EFECT MEMO AND THAT APPLICATION WOULD BE DECIDED UNDER THE LAW. 3 I.T.A. NO. 79(ASR)/2013 ASSESSMENT YEAR: 2009-10 6) IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED IN LIMINE BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S R.R. CONSTRUCTION, NOWGAM, SRI NAGAR 2. DEPUTY CIT, CIRCLE-3, SRINAGAR 3. CIT(A), JAMMU 4. THE CIT, JAMMU. 5. THE SR DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.