The Dy. Commissioner of Income-tax, Srinagar V. M/s. New Zeal Constructions & Co, Srinagar

ITA 80/ASR/2013

• Counselvise Citation: 8020914 RSA 2013
• 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
• 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. 80(ASR)/2013 ASSESSMENT YEAR: 2009-10 PAN: AAGFN0710L DEPUTY CIT, CIRCLE-3, VS. M/S NEW ZEAL CONS TRUCTIONS SRINAGAR & CO. RESIDENCY ROAD , 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 I.T.A. NO. 80(ASR)/2013 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 PRESENT APPEAL: 1 11 1 VK;DJ VK;QDR VK;DJ VK;QDR VK;DJ VK;QDR VK;DJ VK;QDR VIHY DS LE{K VIHY DS LE{K VIHY DS LE{K VIHY DS LE{K FU/KKZFJRH }KJK FU/KKZFJRH }KJK FU/KKZFJRH }KJK FU/KKZFJRH }KJK NK;J NK;J NK;J NK;J FD, VK/KKJ ,OA RF;KSA DH NKS IZFR;KA VF/KDJ.K DS LE {K FD, VK/KKJ ,OA RF;KSA DH NKS IZFR;KA VF/KDJ.K DS LE {K FD, VK/KKJ ,OA RF;KSA DH NKS IZFR;KA VF/KDJ.K DS LE {K FD, VK/KKJ ,OA RF;KSA DH NKS IZFR;KA VF/KDJ.K DS 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 AFORESAID DEFECT HAS BEEN COMMUNICATED TO TH E ASSESSING OFFICER VIDE DEFECT MEMO DATED 28.02.2013 AND THE R EGISTRY AGAIN ISSUED REMINDER ON 06.05.2013 TO THE ASSESSING OFFICER BUT DESPITE THIS, THE ASSESSING OFFICER HAS NOT RECTIFIED THE DEFECT TILL DATE AS POINTED OUT IN THE DEFECT MEMO. THE REGISTRY FIXED THE PRESENT APP EAL BEFORE THIS BENCH FOR 29.07.2013 BUT TILL DATE THE DEFECT HAS NOT BEE N RECTIFIED. 4) KEEPING IN VIEW THE AFORESAID DEFECT WHICH HAS N OT BEEN RECTIFIED, WE ARE OF THE VIEW THAT THE REVENUE IS N OT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT APPEAL IS DISMISSED IN LIMINE BEING DEFECTIVE WITH THE LIBERTY TO THE A SSESSING OFFICER TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO A DVISED, BUT ONLY AFTER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTR Y IN THE SAID DEFECT MEMO AND THAT APPLICATION WOULD BE DECIDED UNDER TH E LAW. 5) IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED IN LIMINE BEING DEFECTIVE. 3 I.T.A. NO. 80(ASR)/2013 ASSESSMENT YEAR: 2009-10 ORDER PRONOUNCED IN THE OPEN COURT ON 1ST AUGUST , 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1ST AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S NEW ZEAL CONSTRUCTIONS & CO. RESI DENCY ROAD , SRINAGAR 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.