M/s. Sagar Sawali Beach Resort, Kolhapur V. Deputy Commissioner of Income-tax,

ITA 1264/PUN/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0973 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , . . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM . / ITA NO. 1 264 /PN/201 4 / ASSESSMENT YEAR : 20 09 - 1 0 M/S. SAGAR SAWALI BEACH RESORT A/P KARDE, TAL. DAPOLI, DIST. RATNAGIRI . / APPELLANT PAN: A BNFS9923N VS. THE COMMISSIONER OF INCOME TAX - II , KOLHAPUR . / RESPONDENT / APPELLANT BY : NONE / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAJEEV KUMAR, CIT / DATE OF HEARING : 31 . 0 8 .201 6 / DATE OF PRONOUNCEMENT: 31 . 0 8 .201 6 / ORDER PER SUSHMA CHOWLA, J M : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT - II , KOLHAPUR , DATED 1 7 . 0 9 .20 1 3 RELATING TO ASSESSMENT YEAR 20 09 - 1 0 PASSED UNDER SECTION 263(1) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2 . THE REGISTRY HAD ISSUED DEFECT NOTICE TO THE ASSESSEE TO REMOVE THE FOLLOWING DEFECTS: - A) COPY OF ASSTT. ORDER NOT FILED IN DUPLICATE U/S 143(3) B ) APPEAL/CROSS OBJECTION IS PRIMA FACIE TIME BARRED BY 196 DAYS. FILED / NOT FILED CONDONATION PETITION ITA NO. 1264 /PN/20 1 4 M/S. SAGAR SAWALI BEACH RESORT 2 C) OTHERS: CONDONATION PETITION ALONG WITH AFFIDAVIT ON RS.100/ - NON - JUDICIAL STAMP PAPER IN SUPPORT OF CONDONATION PETITION BE FILED. 3. INITIALLY, T HE APPEAL OF ASSESSEE WAS FIXED FOR HEARING ON 27.0 4 .2016 . ON THE SAID APPOINTED DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSE E AND THE MATTER WAS ADJOURNED TO 29.06.2016 . ON 2 9.06.2016 , AT THE REQUEST OF ASSESSEES LETTER DATED NIL, HEARING OF APPEAL HAS BEEN ADJOURNED TO 31 .08.2016. THE NOTICE WAS ISSUED TO THE PARTIES BY RPAD. HOWEVER, THE ASSESSEE HAS FAILED TO APPEAR ON T HE DATE OF HEARING NOR FILED ANY APPLICATION FOR ADJOURNMENT AND CONDONATION OF DELAY . THE ASSESSEE HAS FAILED TO REMOVE DEFECTS POINTED OUT BY THE REGISTRY. IN THE ABSENCE OF THE SAME, THE APPEAL OF ASSESSEE IS DISMISSED IN LIMINE. 4 . IN THE RESULT, TH E APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF AUGUST , 201 6 . SD/ - SD/ - ( R.K. PANDA ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 31 ST AUGUST , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE AP PELLANT ; 2. / THE RESPONDENT; 3 . / THE C I T - I I, KOLHAPUR ; 4 . , , / DR A , ITAT, PUNE; 5 . / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE