M/s. Puran Alloys & Steel Pvt. Ltd., Bhubaneswar V. ACIT, Corporate Circle-1(2), Bhubaneswar

ITA 134/CTK/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5447 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO . 134/CTK/2016 ASSESSMENT YEAR : 2012 - 13 M/S. PURAN ALLOYS & STEEL PVT LTD., PLOT NO.1, MANCHESWAR INDUSTRIAL ESTATE, BHUBANESWAR. VS. ACIT, CORPORATE CIRCLE 1(2), BHUBANESWAR. PAN/GIR NO. AACCP 2032 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REV ENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 22 /08/ 2017 DATE OF PRONOUNCEMENT : 22 /08/ 2017 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 BHUBANESWAR DATED 7.1.2016 FOR THE ASSESSMENT YEAR 2012 - 13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HE ARING NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. 3. ON PERUSAL OF RECORDS FILED BEFORE THE TRIBUNAL, IT IS FOUND THAT THE REGISTRY HAS ISSUED A DEFECT NOTICE DATED 27.4 .2016 TO THE ASSESSEE AS UNDER: 1) FORM NO.35 AND GROUNDS BEFORE CIT(A) NOT FILED. 2 ) ORIGINAL/CERTIFIED COPY OF CIT(A) ORDER NOT FILED. 3 ) COPY OF QUANTUM ASSESSMENT ORDER NOT FILED. 2 ITA NO. 134/CTK/2016 ASSESSMENT YEAR : 2012 - 13 IT IS OBSERVED THAT TILL DATE, THE DEFECTS POINTED OUT BY THE REGISTRY HAVE NOT BEEN REMOVED. IN VIEW OF ABOVE, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UNADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 /08/2017. SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 22 /08/2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : /S. PURAN ALLOYS & STEEL PVT LTD., PLOT NO.1, MANCHESWAR INDUSTRIAL ESTATE, BHUBANESWAR 2. THE RESPONDENT. ACIT, CORPORATE CIRCLE 1(2), BHUBANESWAR. 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//