Central Bank of India, Karnal V. CIT, Karnal

ITA 129/DEL/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4327 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-04-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 13-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: SIDHARTH JAIN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B NEW DELHI) BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.129 /DEL/2009 ASSESSMENT YEAR : 2002-03 CENTRAL BANK OF INDIA, CIT(A), G.T. ROAD, KARNAL. KARNAL. V. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SIDHARTH JAIN, C.A. RESPONDENT BY : MS. MONA MOHANTY, SR. DR. ORDER PER A.K. GARODIA, AM: IN THIS APPEAL THE APPEAL MEMO HAS BEEN SIGNED BY THE CHIEF MANAGER OF CENTRAL BANK OF INDIA, KARNAL BRANCH, KA RNAL. AS PER THE PROVISIONS OF SECTION 140(C ), THE RETURN OF INCOME H AS TO BE SIGNED BY THE MANAGING DIRECTOR OR BY ANY DIRECTOR OF THE COM PANY WHERE THERE IS NO MANAGING DIRECTOR OR WHERE FOR ANY UNAVOIDABLE REASON, THE MANAGING DIRECTOR IS NOT ABLE TO SIGN AND VERIFY THE RETURN. THE APPEAL MEMO IS TO BE SIGNED BY A PERSON, WHO IS COMPETENT TO SI GN THE RETURN OF INCOME. HENCE, THIS APPEAL OF THE ASSESSEE IS NOT COMP ETENT AND SAME IS DISMISSED ACCORDINGLY. HOWEVER, THE ASSESSEE COMPAN Y MAY FILE A FRESH APPEAL DULY SIGNED AND VERIFY BY THE COM PETENT PERSON ALONG WITH THE REQUEST FOR CONDONATION OF DELAY. IF THE ASSESSEE DO SO, THE ASSESSEE HAS TO SATISFY THE BENCH AT THAT POINT OF TIM E REGARDING PAGE 2 OF 3 ITA NO129/DEL/09 CONDONATION OF DELAY BUT AT THE PRESENT THIS APPEAL O F THE ASSESSEE IS DISMISSED. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED . 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DAY OF 4 TH APRIL, 2011. SD/- SD/- (I.P. BANSAL) (A.K. GAR ODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 04.4.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 4.4.2011 DATE OF DICTATION 4.4.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. 4.4.2011/11.4.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH 11.4.2011 PAGE 3 OF 3 ITA NO129/DEL/09