Alka Roopchand Bhatia, Daman V. The Income Tax Officer, Vapi Ward-4, Daman

ITA 1556/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1698 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-05-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 27-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANILKUMAR BHARADWAJ
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD, C BENCH BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA.NO.1556/AHD/2013 [ASSTT.YEAR 2010-2011] ALKA ROOPCHAND BHATIA BHATIA HOUSE, MOTI DAMAN PIN : 396 220. VS ITO, VAPI WARD - 4 DAMAN. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ANILKUMAR BHARADWAJ, SR.DR. / DATE OF HEARING : 16/05/2016 / DATE OF PRONOUNCEMENT: 17/05/2016 !'/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF T HE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(A), VALSAD DATED 25 .3.2013 PASSED IN THE ASSTT.YEAR 2010-11. 2. THE ASSESSEE HAD FILED AN APPEAL BEFORE THE LD.C IT(A) ON 6.9.2011 AGAINST THE ORDER DATED 18.8.2011 PASSED BY THE AO UNDER SECTION 154 OF THE INCOME TAX ACT. THIS APPEAL WAS DISMISSED BY T HE CIT(A). IT EMERGES OUT THAT THEREAFTER THE AO HAS PASSED AN OR DER UNDER SECTION 143(3) ON 17.12.2012. HE HAS COMPUTED THE INCOME A T RS.6,36,440/- ITA NO.1556/AHD/2031 2 WHICH WAS OTHERWISE CONSIDERED AS PER THE ORDER PAS SED UNDER SECTION 154 OF THE INCOME TAX ACT. 3. IN RESPONSE TO THE NOTICE OF HEARING, NO-ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. THE REGISTRY HAS RAISED A LARGE NUMBER OF OBJECTIONS VIZ. (A) TRIBUNAL FEE OF RS.5864/- NOT P AID, (B) APPEAL IS NOT FILED IN PROPER FORM, (C) CERTIFIED COPY OF THE CIT (A)S ORDER NOT FILED, (D) COPY OF ORDER UNDER SECTION 154 PASSED BY THE A O NOT FILED, AND (E) SECOND SET OF APPEAL PAPER IS NOT FILED. INSPITE O F REPEATED INTIMATION, THE ASSESSEE HAS NOT REMOVED THE ABOVE DEFECTS. TH EREFORE, WE ARE OF THE VIEW THIS APPEAL IS NOT MAINTAINABLE, HENCE, DISMIS SED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 17 TH MAY, 2016 AT AHMEDABAD. SD/- SD/- ( N.K. BILLAIYA ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER