Shri Krishnakant L. Patel, Ahmedabad V. ITO, Ward-2(1)(2), Ahmedabad

ITA 1205/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2773 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I KUL BHARAT , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI KRISHNAKANT I. PATEL, SAKET - III, BUNGLOW NO.3. OPP. ORNATE PARK, NEAR RING ROAD, SINDHUBHAVAN ROAD, BOPAL, AHMEDABAD PAN: ACIPP5879J (APPELLANT) VS THE IT O , WARD - 2 ( 1 )(2 ) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI N.K. GOEL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 25 - 0 2 - 2 020 DATE OF PRONOUNCEMENT : 26 - 02 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUN TANT MEMBER : - THE INSTANT APPEAL IS FILED BY THE ASSESSEE AGAINST THE DECISION OF LD. CIT(A) - 10, AHMEDABAD IN SUSTAINING VARIOUS ADDITIONS MADE BY T H E ASSESSING OFFICER AS PER ORDER U/S. 143(3) OF THE ACT. 2. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, NO COMPLIANCE HAS BEEN MADE FROM THE SIDE OF THE ASSESSEE. WITH THE ASSISTANCE OF LD. I T A NO . 1205 / A HD/20 18 A SS ESSMENT YEAR 2013 - 14 I.T.A NO. 1205 /AHD/20 18 A.Y. 2013 - 14 PAGE NO SHRI KRISHNAKANT L. PATEL VS. IT O 2 DEPARTMENTAL REPRESENTATIVE, WE HAVE GONE THROUGH THE MATERIAL ON RECORD AND NOTICED THAT THIS APPEAL WAS FILED ON 10 TH MAY, 2018 AND VARIOUS DEFECTS WERE FO UND IN IT I.E. FIL ING OF APPEAL NAME WRONGLY, NON - FILING OF ORIGINAL CHALLAN, NON - FILING OF PAGES OF FORM NO. 36 ETC. WERE COMMUNICATED TO THE ASSESSEE BY THE REGISTRY. HOWEVER, THESE DEFECTS WHICH WERE NOT REMOVED BY THE ASSESSE E TILL DATE. AFTER CONSID ERING THE ABOVE ANOMALIES , THE INSTANT APPEAL OF THE ASSESSEE IS DISMISSED AS DEFECTIVE APPEAL . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 26 - 02 - 20 20 SD/ - SD/ - ( KUL BHARAT ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 26 /02 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,