Intimate Clothing (P) Limited, Bangalore V. DCIT, Bangalore

ITA 1137/BANG/2011

• Counselvise Citation: 113721114 RSA 2011
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 22-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE A BENCH, BANGALORE [CORAM: PRAMOD KUMAR AM AND SMT. P MADHAVI DEVI JM] I.T. (IP)A. NO. 1137/BANG/2011 ASSESSMENT YEAR 2007-08 INTIMATE CLOTHING (P) LIMITED ..APPELLANT 16/2, SRI VINAYAKA INDUSTRIAL ESTATE SINGASANDRA, MADIWALA BANGALORE [PAN:AABCI2268Q) VS. DEPUTY COMMISSIONER OF INCOME-TAX RESPONDENT COMPANY CIRCLE II(4) BANGALORE ] APPEARANCES BY: NONE FOR THE ASSESSEE SHRI T.S.N. MURTHY FOR THE ASSESSING OFFICER DATES OF CONCLUDING THE HEARING :APRIL 13, 2015. DATE OF PRONOUNCING THE ORDER :APRIL 13, 2015. ORDER PER PRAMOD KUMAR, AM: 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS D IRECTED AGAINST THE ORDER DATED 30 TH SEPTEMBER, 2011 PASSED BY THE ASSESSING OFFICER UN DER SECTION 143(3) R.W.S. 144C OF THE INCOME-TAX ACT, 1 961, FOR THE ASSESSMENT YEAR 2007-08. 2. WHEN THIS APPEAL WAS FILED BY THE ASSESSEE, CERT AIN DEFECTS IN THE APPEAL PAPERS WERE POINTED OUT, BY THE REGISTRY VID E MEMO DATED 7 TH AUGUST, 2014, TO THE ASSESSEE. THE ASSESSEE WAS ALSO ASKED TO FILE THE DRAFT IT(TP)A 1137/BANG/201 ASSESS,EMT UEAR 2007-08 2 ASSESSMENT ORDER AND ORDER PASSED BY THE TPO UNDER SECTION 92CA. THIS MEMO WAS, HOWEVER, NOT COMPLIED WITH. THE APPEAL W AS FIXED FOR HEARING ON 19 TH JANUARY, 2015 BUT NONE APPEARED FOR THE ASSESSEE O N THAT DATE. ONCE AGAINST THE APPEAL WAS FIXED FOR HEARING TODAY BUT NONE HAS APPEARED TODAY AS WELL. 3. UNDER THESE CIRCUMSTANCES AND AS THE ASSESSEE HA S NEITHER REMOVED DEFECTS IN THE APPEAL NOR APPEARED BEFORE US, WE HA VE NO OPTION BUT TO TREAT THIS APPEAL AS UNADMITTED UNDER RULE 19(2). 4. THE ASSESSEE WILL, HOWEVER, HAVE THE LIBERTY TO MOVE APPROPRIATE PETITION AND TO CORRECT THE DEFECTS IN THE MEMO FOR RECALL OF THIS ORDER SO AS TO ENSURE PROPER HEARING OF THE APPEAL. 5. IN THE RESULT, THE APPEAL IS DISMISSED AS UNADMI TTED. IT WAS SO PRONOUNCED IN THE OPEN COURT IMMEDIATELY UPON CONCL USION OF HEARING. SD/- SD/- SMT. P MADHAVI DEVI PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) BANGALORE, THE 9 TH DAY OF APRIL, 2015. COPIES TO: ```````1. INTIMATE CLOTHING (P) LIMITE, 16/2, SRI VINAYAKA IN DUSTRIAL ESTATE SINGASANDRA, MADIWALA, BANGALORE 2. THE DY.CIT, COMPANY CIRCLE II(4), BANGALORE 3. CIT, BANGALORE 4. THE DR, A BENCH 5. GUARD FILE (TRUE COPY) BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES, BANGALORE IT(TP)A 1137/BANG/201 ASSESS,EMT UEAR 2007-08 3