SUDHEER OMPRAKASH BAHL, MUMBAI V. ITO 1(2)(2), MUMBAI

ITA 1130/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8444 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OMI NINGSHEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHR I G. MANJUNATHA , ACCOUNTANT MEMBER ITA NO . 1130 /MUM. / 2017 ( ASSESSMENT YEAR : 20 1 1 1 2 ) SUDHEER OMPRAKASH BAHL 41 B, JOLLY MAKER APARTMENT CUFFE PARADE, COLABA, MUMBAI 400005 PAN AAMPB8549F . APPELLANT V/S INCOME TAX OFFICER WARD 1(2)(2), MUMBAI . RESPONDENT ASSESSE E BY : NONE REVENUE BY : SHRI OMI NINGSHEN DATE OF HEARING 0 1 .1 1 .2017 DATE OF ORDER 10.11.2017 O R D E R PER SAKTIJIT DEY, J.M. CAPTIONED APPEAL WAS FILED BY THE ASSESSEE WITH A DELAY OF 46 DAYS AND WITHOUT ENCLOSING THE ORDER OF THE LEARNED COMMISSIONER (APPEALS) WHICH WAS SOUGHT TO BE CHALLENGED. THEREFORE, A NOTICE WAS ISSUED TO THE ASSESSEE POINTING OUT THE AFORESAID DEFECT S AND REQUIRING THE ASSESSEE TO REMOVE THE DEFECT S WITHIN 10 DAYS. WHEN TH E APPEAL WAS FIRST POSTED FOR HEARING ON 22 ND AUGUST 2017, THOU G H, THE ASSESSEE REQUESTED FOR ADJOURNMENT AND ON HIS REQUEST THE APPEAL WAS ADJOURNED TO 17 TH OCTOBER 2017, HOWEVER, HE DID NOT REMOVE THE DEFECTS POINTED OUT BY THE REGISTRY. THEREAFTER, IN S UBSEQUENT DATES OF 2 SUDHEER OMPRAKASH BAHL HEARING OF APPEAL, NO ONE WAS PRESENT FOR THE ASSESSEE. IN FACT, TILL DATE, THE ASSESSEE HAS NOT REMOVED THE DEFECT S POINTED OUT BY THE REGISTRY EITHER BY EXPLAINING THE DELAY IN FILING THE APPEAL OR FURNISHED COPY OF THE ORDER PASSED BY THE LEARNED COMMISSIONER (APPEALS) WHICH I S UNDER CHALLENGE IN THE PRESENT APPEAL. IN FACT, AS SEEN FROM THE RECORD, IN SPITE OF NOTICE OF HEARING ISSUED THROUGH RPAD, THE ASSESSEE HAS NOT APPEARED WHEN THE APPEAL WAS CALLED FOR HEARING TODAY. SINCE , THE A SSESSEE HAS NOT REMOVED THE DEFECTS POINTED OUT BY THE REGISTRY, THE APPEAL BEING A DEFECTIVE ONE CANNOT BE ADMITTED, HENCE, IS DISMISSED IN LIMINE. 2 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.11.2017 SD/ - G. MANJUNATHA ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 10.11.2017 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY (DY./ASSTT. REGISTRAR) ITAT, MUMBAI