M/s Kumar Mega Mall (P) Ltd., Chandigarh V. DCIT, CC-1, Chandigarh

ITA 1454/CHANDI/2019

AI Insights

The case involves an appeal by M/s Kumar Mega Mall (P) Ltd. against the order of the ld. CIT(A)-3, Gurgaon for the assessment year 2010-11. The appeal was dismissed by the Income Tax Appellate Tribunal, Chandigarh due to the assessee's failure to address a procedural defect concerning the Tribunal Fee. Despite several reminders from the Registry, the defect remained uncorrected, leading the Tribunal to dismiss the appeal on procedural grounds without delving into the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133727 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 12-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 1454/CHD/2019 Assessment Year. : 2010-11 M/s Kumar Mega Mall (P) Ltd., SCF 166, Grain Market, Sector 26, Chandigarh. बनाम VS The D.C.I.T., Central Circle-1, Chandigarh. 瀡थायी लेखा सं./PAN /TAN No: AAACK7162Q अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None (Adjournment Application) राज瀡व क琉 ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR तारीख/Date of Hearing : 21.02.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 22.02.2023 आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH The present appeal has been filed by the assessee wherein the correctness of the order dated 10.06.2019 of ld. CIT(A)-3, Gurgaon pertaining to 2010-11 assessment year is assailed on various grounds. 2. At the time of hearing, an adjournment application was moved on behalf of the assessee seeking time to file Paper Book etc. However, no one was present in support thereof. Appeal was passed over. In the second round also, position remained the same. A perusal of the record shows that the defect in regard to the shortage in Tribunal Fee has been pointed out to the assessee ITA 1454/CHD/2019 A.Y. 2010-11 Page 2 of 3 on 13.11.2019 which was handed over to the assessee in response to the appeal itself being filed by hand on the said date. The Registry has noticed on 09.03.2020 that till date the defect remains not cured. Accordingly, on 24.09.2020, a second reminder was issued. Thereafter, on 19.07.2021 another reminder was issued. It is seen that despite this, no efforts have been made on behalf of the assessee to correct this shortcoming. 3. Accordingly, after hearing the ld. Sr.DR, it was deemed appropriate to proceed with the present appeal ex-parte qua the assessee appellant on the preliminary issue itself. 4. In view of the aforesaid facts, considering the record, the adjournment application filed on behalf of the by the assessee without caring to address the defect repeatedly pointed out by the Registry, the application is rejected and the appeal of the assessee is dismissed in limini. Said order was pronounced in the Open Court at the time of hearing itself. 5. While so dismissing the appeal on the grounds of being defective, opportunity is given to the assessee to pray for a recall of this order by moving an appropriate application giving its undertaking therein to correct the defects pointed out by the Registry. Said order was pronounced in the open Court at the time of hearing itself. ITA 1454/CHD/2019 A.Y. 2010-11 Page 3 of 3 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the Open Court on 22 nd February, 2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar