Ramesh Lal Mahesh, Ludhiana V. ITO, Ludhiana

ITA 1049/CHANDI/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68571 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-11-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 18-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.1049/CHD/2012 ASSESSMENT YEAR : 2009-10 SHRI RAMESH LAL MAHESH, VS THE INCOME TAX OFFICER, PROP. RIGHT FASTENERS, V ( 3 ), 3062, NEW JANTA NAGAR, LUDHIANA. STREET NO. 12, LUDHIANA. PAN : AHMPM-7224P (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI J.S.NAGAR DATE OF HEARING : 07.11.2013 DATE OF PRONOUNCEMENT : 22.11.2013 O R D E R PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(APPEALS) DATED 09.08.2013 RELATING TO ASSESSMEN T YEARS 2009-10 AGAINST THE ORDER PASSED UNDER SECTION 144 OF THE I NCOME-TAX ACT, 1961 ( 'THE ACT' FOR SHORT). 2. IN THE APPEAL MEMO FILED BY THE ASSESSEE, DEFECT MEMO WAS ISSUED TO THE ASSESSEE, WHICH TILL DATE HAS NOT BEE N CORRECTED. DEFECT POINTED OUT BY THE REGISTRY WAS THAT FORM NO. 35 FI LED BEFORE THE CIT(APPEALS) WAS NOT FURNISHED ALONGWITH THE MEMO O F APPEAL. THEREAFTER, THE NOTICES FOR HEARING WERE ISSUED TO THE ASSESSEE ON VARIOUS DATES AND THE LAST NOTICE OF HEARING WAS IS SUED ON 03.09.2013 FIXING THE APPEAL FOR HEARING ON 07.11.2013. THE S AID NOTICE WAS 2 SENT TO THE ADDRESS OF THE ASSESSEE AS MENTIONED IN COLUMN NO. 10 OF THE MEMO OF APPEAL. HOWEVER, THE NOTICE HAS BEEN R ETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK, MOVED/RE-DIRECTION. THERE IS NO OTHER COMMUNICATION ADDRESS OF THE ASSESSEE A VAILABLE ON RECORD. 3. IN THE ABOVESAID FACTS AND CIRCUMSTANCES, WHERE THE ASSESSEE HAS FAILED TO REMOVE THE DEFECT IN THE MEMO OF APPE AL FILED BY HIM AND ALSO IN THE ABSENCE OF ANY OTHER ADDRESS FOR CO MMUNICATION, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER,2013. SD/- SD/- ( T.R.SOOD) (SUSHMA C HOWLA) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 22 ND NOVEMBER,2013 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.