Siddharth K. Vyas, Vadodara V. ITO, Ward-3(1)(5), Vadodara

ITA 1019/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7714 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271B

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH SMC BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.1019/AHD/2018 / ASSTT. YEAR: 2015-16 SHRI SIDDHARTH K. VYAS 9, SARVANAND SOCIETY NR. JEEVAN BHARTI SCHOOL KARELIBAUG, VADODARA. PAN : AEQPV 7512 Q VS. ITO, WARD-3(1)(5) AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI DILIP KUMAR, SR.DR ! / DATE OF HEARING : 28/01/2020 '#$ ! / DATE OF PRONOUNCEMENT: 29/01/2020 %& / O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF LD.CIT(A), VADODARA DATED 22.2.2018 WHEREBY PENALTY IMPOSED BY THE AO UNDER SECTION 271B OF THE INCOME TAX ACT, 1961 W AS CONFIRMED. 2. THIS APPEAL WAS SENT THROUGH SPEED POST ON 23.4. 2018. IT WAS REGISTERED BY THE REGISTRY, AND THEREAFTER A DEFECT MEMO WAS ISSUED TO THE ASSESSEE, ACCORDING TO THE OBJECTION RAISED BY THE REGISTRY. THE ASSESSEE FAILED TO FILE COPY OF THE IMPUGNED ORDER I.E. (I) ORDER OF THE LD.CIT(A), (B) APPEAL HAS NOT BEEN FILED IN PROPER FORMAT, (III) PROPER FORM NO.36 HAS NOT BEEN FILED AND GROUND OF APPEAL AND STATEMENT OF ITA NO.1019/AHD/2018 2 FACTS FILED BEFORE THE LD.CIT(A) WERE NOT SUBMITTED . THIS NOTICE WAS DULY SERVED UPON THE ASSESSEE. BUT THE ASSESSEE HA S NEITHER REMOVED THE DEFECT NOR APPEARED BEFORE THE TRIBUNAL. 3. WITH THE ASSISTANCE OF THE LD.DR, WE HAVE GONE T HROUGH THE RECORD. IT IS MANDATORY FOR THE ASSESSEE TO FILE C OPY OF THE IMPUGNED ORDER. SINCE IT FAILED TO FILE SUCH IMPUGNED ORDER IN SPITE OF REPEATED NOTICE, THEREFORE, THIS APPEAL IS DISMISSED BEING D EFECTIVE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED BEING DEFECTIVE. ORDER PRONOUNCED IN THE COURT ON 29 TH JANUARY, 2020 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT