The Income-tax Officer, Jammu V. M/s. J.K Oil Industries, Jammu

MA 126/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1368 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 07-06-2013
• 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 M.A. NO. 126(ASR)/2013 [IN I.T.A. NO. 467 (ASR)/2012] ASSESSMENT YEAR: 2009-10 PAN: AAEFJ1962A INCOME TAX OFFICER VS. M/S J.K. OIL INDUSTRIES, WARD-1(1), JAMMU TRADING WING, GANGYAL, JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MAHAVIR SINGH, SR. DR RESPONDENT BY: NONE. DATE OF HEARING: 31.01.2014 DATE OF PRONOUNCEMENT: 31.01.2014 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER DATED 01.04.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE REVENUE I.E. I.T.A. NO. 467(ASR) OF 2012, PERTAINING TO ASSESSMENT YEAR 2009-10 IN LIMINE, BE ING DEFECTIVE. 2) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION ON 07.06.2013 AND THE REGISTRY HAS POINTED OUT THE FOL LOWING DEFECT IN THE PRESENT MISCELLANEOUS APPLICATION VIDE DEFECT MEMO DATED 21.06.2013: (I) 09/23.05.2013 ! I 3) REGISTRY HAS AGAIN SENT REMINDER TO THE REVENUE ON 15.07.2013 BUT DESPITE THIS THE REVENUE DID NOT BOTHER TO REMO VE THE DEFECT AS POINTED BY THE REGISTRY IN THE PRESENT MISCELLANEOU S APPLICATION. 2 M.A. NO. 126(ASR)/2013 4) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE REVENUE HAS NOT REMOVED THE DEFECT IN THE PRESENT M ISCELLANEOUS APPLICATION, WE ARE OF THE VIEW THAT THE REVENUE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRE SENT MISCELLANEOUS APPLICATION IS DISMISSED BEING DEFECTIVE WITH THE L IBERTY TO THE REVENUE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVISED, BUT ONLY AFTER REMOVING THE DEFECT AS POINTED OUT BY THE REG ISTRY IN THE SAID DEFECT MEMO AND THIS APPLICATION WOULD BE DECIDED UNDER T HE LAW. 5) IN THE RESULT, THE PRESENT MISCELLANEOUS APPLICA TION IS DISMISSED BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S J.K. OIL INDUSTRIES, TRADING WIN G, GANGYAL, JAMMU 2. ITO, WARD-1(1), JAMMU 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 3 M.A. NO. 126(ASR)/2013 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.