Sunita Sharma, Ludhiana V. ITO, Ludhiana

ITA 1083/CHANDI/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57677 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-02-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO.1083/CHD/2011 (ASSESSMENT YEAR : 2006-07) SUNITA SHARMA, VS. THE INCOME TAX OFFICER, PROP.M/S KARUN CORPORATION, WARD - VI(3), 182,BHARAT NAGAR, LUDHIANA. LUDHIANA. PAN: AMKPS7281G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT.JAISHREE SHARMA, DR DATE OF HEARING : 15.02.2012 DATE OF PRONOUNCEMENT : 23.02.2012 O R D E R PER SUSHMA CHOWLA, J.M, : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME-TAX-III, LUDHIANA DATED 09.0 8.2011 RELATING TO ASSESSMENT YEAR 2006-07 AGAINST THE PENALTY LEVIED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961. 2. THE PRESENT APPEAL WAS FILED BY THE ASSESSEE ON 8.11.2011. THE REGISTRY ISSUED DEFECT NOTICE TO THE ASSESSEE ON AC COUNT OF THE FOLLOWING DEFECTS : 1. TRIBUNALS FEES SHORT BY RS.9411. 4. APPELLANT/RESPONDENT IS NOT CORRECTLY SHOWN IN T HE APPEAL FORM. 5. COL.NOS. 4 & 11 IN THE MEMO OF THE APPEAL NOT CORRECTLY FILED IN. 7. FORM # 35/GROUNDS OF APPEAL/STATEMENT OF THE FAC TS BEFORE THE CIT(A)/DY.CIT NOT FILED IN DUPLICATE. 9. COPY OF ASSTT. ORDER NOT FILLED IN DUPLICATE U/S 143(B). 2 3. THE ASSESSEE HAS FAILED TO REMOVE THE DEFECTS. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 9.1.2012 AND AT T HE REQUEST OF THE COUNSEL FOR ASSESSEE THE CASE WAS ADJOURNED TO 15.0 2.2012. ON THE APPOINTED DATE OF HEARING, NEITHER ANY ONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION WAS MOVED FOR ADJOURN MENT. TILL DATE, THE ASSESSEE HAS NOT REMOVED THE DEFECTS IN THE MEMO O F APPEAL FILED. IN THE CIRCUMSTANCES WHERE THE ASSESSEE HAS FAILED TO REMOVE THE DEFECTS AND ALSO FAILED TO APPEAR ON THE APPOINTED DATE, TH E APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF FEBRUARY, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD FEBRUARY, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3