The Income Tax Officer, Jammu V. Sant Manjeet Singh Trust, Jammu

MA 84/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1059 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 22-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

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. NOS. 84 & 85(ASR)/2013 (IN I.T.A. NOS. 612 & 613 (ASR)/2011) ASSESSMENT YEAR: 2000-01 & 2001-02 PAN: NIL INCOME TAX OFFICER, VS. SANT MANJIT SINGH TRUST , WARD 1(3), JAMMU DIGIANA ASHRAM, DIGIANA , JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: SH. P.N. ARORA, ADVOCATE DATE OF HEARING: 11.10.2013 DATE OF PRONOUNCEMENT: 11.10.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT TWO MISC ELLANEOUS APPLICATIONS ARISING OUT OF THE CONSOLIDATED ORDER OF THIS BENCH DATED 16 TH JANUARY, 2013 PASSED IN I.T.A. NOS. 612 & 613(ASR) /2011 FOR THE ASSESSMENT YEARS 2000-01 & 2001-02. 2 M.A. NOS. 84 & 85(ASR)/2013 (IN I.T.A. NOS. 612 & 613 (ASR)/2011) 2) AT THE TIME OF HEARING, IT WAS NOTICED THAT THE REVENUE HAS NOT REMOVED THE REQUISITE DEFECT AS POINTED OUT BY THE REGISTRY VIDE LETTER DATED 09.04.2013 AND ALSO BY REMINDER DATED 05.07.2 013 SO FAR. 3) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMST ANCES THAT THE REVENUE HAS NOT RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY, WE ARE OF THE VIEW THAT THE REVENUE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT MISCELLANEOUS AP PLICATIONS ARE DISMISSED BEING DEFECTIVE WITH THE LIBERTY TO THE R EVENUE TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER, IF SO ADVI SED, BUT ONLY AFTER RECTIFYING THE DEFECT AS POINTED OUT BY THE REGISTR Y AND THAT APPLICATION WOULD BE DECIDED UNDER THE LAW. 4) IN THE RESULT, THE BOTH THE MISC. APPLICATIONS A RE DISMISSED BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH OCTOBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SANT MANJIT SINGH TRUST, DIGIANA ASHR AM, DIGIANA, JAMMU 2. INCOME TAX OFFICER, WARD 1(3), JAMMU 3 M.A. NOS. 84 & 85(ASR)/2013 (IN I.T.A. NOS. 612 & 613 (ASR)/2011) 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.