Amrit Lal Nagpal, Kurukshetra V. ITO, Kurukshetra

ITA 1302/CHANDI/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5459 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-04-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 15-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: B BENCH: CHANDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 1302/CHANDI/2010 ASSESSMENT YEAR: 2007-08 AMRIT LAL NAGPAL V I.T.O. WARD -1 24/17, KURUKSHETRA KURUKSHETRA PAN: ABZPL 1907 B APPELLANT BY: NONE RESPONDENT BY: SMT. SARITA KUMARI ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) ON 18.8.2010 BY WHICH HE H AS CONFIRMED THE PENALTY LEVIED BY THE AO U/S 271(1)(C) OF THE INCOME-TAX ACT. 2. THE APPEAL FILED BY THE ASSESSEE WAS FOUND DEFEC TIVE IN AS MUCH AS THE APPEAL MEMO WAS NEITHER ACCOMPANIED BY FORM NO. 35 NOR COP Y OF THE ASSESSMENT ORDER. THE AFORESAID DEFECTS WERE BROUGHT TO THE NOTICE OF THE ASSESSEE FOR REMOVAL. THEY HAVE NOT BEEN REMOVED SO FAR. THE APPEAL WAS LISTED FOR HEAR ING ON 8.3.2011. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD, WHICH HAS ALSO NO T BEEN COMPLIED WITH. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD AT THE ADD RESS FURNISHED BY THE ASSESSEE IN THE MEMORANDUM OF APPEAL. IT APPEARS FROM THE CONDU CT OF THE ASSESSEE THAT HE IS NOT INTERESTED TO PURSUE THE APPEAL. IN THIS VIEW OF TH E MATTER, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 25 APRIL, 2011 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEM BER CHANDIGARH: THE 25 APRIL, 2011 SURESH COPY TO: 1. THE APPELLANT, AMRIT LAL NAGPAL, KURUKSHETRA 2. THE RESPONDENT, I.T.O. WARD -1, KURUKSHETRA 3. THE CIT(A), KARNAL 4. THE LD. CIT, KARNAL 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH