M/s M/s. Bedi Automobiles, Hoshiarpur V. The Income Tax Officer, Hoshiarpur

ITA 124/ASR/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4137 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-02-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 08-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHAWANI SHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMR ITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.124(ASR)/2017 ASSESSMENT YEAR:201 2-13 M/S BEDI AUTOMOBILES, PIPLAWALA JALANDHAR ROAD, HOSHIARPUR. [PAN:AAGFB 3866P] VS. INCOME TAX OFFICER, WARD-3, HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. BHAWAN I SHANKAR (LD.DR) DATE OF HEARING: 12.02.2019 DATE OF PRONOUNCEMENT: 13.02.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/AP PELLANT AGAINST THE ORDER DATED 13.01.2017 PASSED BY THE LD. CIT(A)-1, JALANDHAR U/S 250(6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED A S THE ACT). 2. TODAY, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. 3. AT THE OUTSET, IT IS FOUND THAT THE ASSESSEE HAS DEPOSITED APPEAL FEE IN WRONG HEAD I.E. 400- TAX ON REGULAR ASSESSMENT, WHEREAS THE ASSESSEE WAS SUPPOSED TO DEPOSIT THE FEE UNDER THE HEAD 300 . FOR CURING THE SAID DEFECT, THREE OPPORTUNITIES HAVE BEEN G RANTED VIDE LETTERS DATED 23.05.2017, 27.02.2018 & 26.06.2018, H OWEVER, THE ITA NO.124 /ASR/2017 (A.Y.2012-13) M/S BEDI AUTOMOBILES PIPLAWALA VS. ITO 2 ASSESSEE FAILED TO REMOVE THE DEFECT AFTER AVAILING THRE E OPPORTUNITIES, HENCE, WE ARE OF THE VIEW, THE ASSESSEE MAY NOT BE INTER ESTED IN PROSECUTING THE INSTANT APPEAL. IT IS WELL SETTLED BY TH E APEX COURT THAT MERE FILING OF APPEAL DOES NOT SERVE ANY PURPOSE UNTIL AND UNLESS, THE SAME IS PROSECUTED WITH DUE DILIGENCE, HENCE, WE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE BEING UN-ADMITTED FOR WANT OF APPEAL FEE, HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY TO SEEK RE CALL OF THIS ORDER SUBJECT TO ESTABLISHING THE BONAFIDE REASON FOR NOT CURIN G THE DEFECT AND NON-APPEARANCE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.02.2019. SD/- SD/- (N.S.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED:13.02.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) M/S BEDI AUTOMOBILES, PIPLAWALA JALANDHAR R OAD, HOSHIARPUR. (2) THE INCOME TAX OFFICER, WARD-3, HOSHIARPUR (3) THE CIT(A)-1, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER FILENAME: BEDI AUTOMOBILES PIPLAWALA 124-17 DIRECTORY: D:\DOCUMENT\NKC ORDERS 2018\NS SAINI & N KC TEMPLATE: C:\USERS\ETC PARMOD\APPDATA\ROAMING\MICROSOFT\TEMPLATES\NORMAL.D OT TITLE: IN THE INCOME TAX APPELLATE TRIBU NAL SUBJECT: AUTHOR: RAHUL PRABHAKAR KEYWORDS: COMMENTS: CREATION DATE: 2/12/2019 10:38:00 AM CHANGE NUMBER: 54 LAST SAVED ON: 2/13/2019 1:31:00 PM LAST SAVED BY: ETC PARMOD TOTAL EDITING TIME: 49 MINUTES LAST PRINTED ON: 2/14/2019 11:27:00 AM AS OF LAST COMPLETE PRINTING NUMBER OF PAGES: 3 (APPROX.) NUMBER OF WORDS: 500 (APPROX.) NUMBER OF CHARACTERS: 2,855 (APPROX.)