New Haryana Filling Station, Rewari V. ITO, Rewari

ITA 1386/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0681 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMANPREET
• Assessee Lawyers: N O N E

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA. NO. 1386/DEL/2017 (ASSESSMENT YEAR: 2013-14) M/S. NEW HARYANA FILLING STATION, VPO MAHESHWARI, DHARUHERA, REWARI, HR. PAN: AAFFN7896L VS. ITO , REWARI. (APP ELLANT ) (RESPONDENT) ASSESSEE BY : N O N E; REVENUE BY: MS. AMAN PREET, SR. D.R.; DATE OF HEARING 21 /1 2 /2020 DATE OF PRONOUNCEMENT 21 /1 2 /2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (APPEALS) REWARI, DATED 14 TH DECEMBER, 2016 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED. 2. BEFORE US ASSESSEE HAS FILED FORM NO. 36. HOWEVER, IT DID NOT FILE THE GROUNDS OF APPEAL. IN THE COLUMN AT FORM NO. 36 ASSESSEE HAS STATED TO GIVE ONE MORE OPPORTUNITY OF HEARING. THAT IS NOT THE GROUND OF THE APPEAL. AS THE ASSESSEE HAS NOT RAISED ANY GROUNDS OF APPEAL, WE ARE NOT IN A POSITION TO ENTERTAIN THIS APPEAL. THIS IS APPARENT FROM THE FACT THAT BEFORE THE LD. CIT (APPEALS) THE ASSESSEE HAS TAKEN DETAILED AND CORRECT GROUND OF APPEAL. HOWEVER, BEFORE US IT HAS NOT TAKEN ANY GROUND OF APPEAL. IN VIEW OF THIS THE APPEAL FILED BY THE ASSESSEE IS FOUND TO BE DEFECTIVE IN ABSENCE OF GROUND OF APPEAL, HENCE DISMISSED. HOWEVER, BEFORE PARTING, WE GIVE LIBERTY TO THE ASSESSEE THAT IN CASE IT IS AGGRIEVED WITH THE ORDER OF THE LD. CIT (APPEALS) AND THERE ARE REASONABLE GROUNDS OF APPEAL, ASSESSEE MAY CURE PAGE | 2 THIS DEFECT BY FILING THE PROPER GROUNDS OF APPEAL IN THE MISCELLANEOUS APPLICATION FOR RESTORING ITS APPEAL. 3. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS NOT ADMITTED AND DISMISSED AS DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON : 21 /12/2020. SD/- SD/- ( H. S. SIDHU ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21 /12/2020 *MEHTA* COPY FORWARDED TO 1. APPELLANT; 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 2 1 .1 2 .2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 1 .1 2 .2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 1 .1 2 .2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 2 1 .1 2 .2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 1 .1 2 .2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 2 1 .1 2 .2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 1 .1 2 .2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 1 .1 2 .2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER