Shri Balwinder Singh, Kurukshetra V. ITO-Ward-1, Kurukshetra

ITA 116/CHANDI/2020

AI Insights

This case involves an appeal by Shri Balwinder Singh against the order of the ld. CIT(A), Karnal, which sustained an addition of Rs.14,35,000 to the assessee's income, representing cash deposited in his bank account during the assessment year 2011-12. The appeal was dismissed in limine by the Income Tax Appellate Tribunal, Chandigarh, due to the assessee's failure to appear and rectify noted defects in the appeal documentation despite multiple reminders from the Registry.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127531 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “B” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH ी आकाश द प जैन, उपा य एवं ी #व$म &संह यादव, लेखा सद+य BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA NO. 116/Chd/ 2020 नधा रण वष / Assessment Year : 2011-12 Shri Balwinder Singh S/o Shri Hardayal Singh, H.No. 58, Vill. Adoya, Tehsil-Pehowa,Distt. Kurukshetra. बनाम The ITO, Ward-1, Kurukshetra. थायी लेखा सं./PAN NO:BWDPS9831D अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : None राज व क! ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाई क! तार&ख/Date of Hearing : 08.06.2023 उदघोषणा क! तार&ख/Date of Pronouncement : 09.06.2023 आदेश/Order PER VIKRAM SINGH YADAV, AM: This is an appeal filed by the assessee against the order of the ld. CIT(A), Karnal dated 19.11.2019 wherein the assessee has challenged the sustenance of addition of Rs.14,35,000/- being the amount of cash deposited in the bank account maintained by the assessee. 2. None has appeared on behalf of the assessee inspite of service of notice on the assessee through the Notice Server of the Revenue Department, a copy of which is available on record. Further, it is noted that there are defects in the appeal so filed by the assessee and which have been pointed out by the Registry. The assessee has been issued as many as three ITA 116/CHD/2020 A.Y. 2011-12 2 reminders for removal of the defects in the appeal so filed by him, however, inspite of best efforts put in by the Registry, there has been complete non compliance on the part of the assessee to remove the necessary defects so that the matter can be taken up for necessary adjudication. 3. In the light of above, the appeal of the assessee is dismissed in limine. At the same time, the assessee is granted opportunity to remove the defects and pray for recall of the impugned order so that the matter can be taken up for necessary adjudication. 4. In the result, appeal of the assessee is dismissed in the light of the aforesaid directions. Order pronounced in the Open Court on 09.06.2023. Sd/- Sd/- आकाश द प जैन #व$म &संह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा य / VICE PRESIDENT लेखा सद+य/ ACCOUNTANT MEMBER Poonam आदेश क! त,ल-प अ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3.आयकर आय ु /त/ CIT 4. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च5डीगढ़/ DR, ITAT, CHANDIGARH 5.गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar