GARISON ENGINEER, PATHANKOT V. INCOME TAX OFFICER (TDS), AMRITSAR

ITA 161/ASR/2021

AI Insights

The case involves three appeals filed by the Garrison Engineer Mamun, Pathankot against the order of the CIT(A) National Faceless Appeal Centre, Delhi, concerning the assessment years 2013-14 to 2015-16. The appeals were dismissed by the Income Tax Appellate Tribunal, Amritsar Bench, due to procedural defects in the filing of the appeals. The defects included the absence of grounds of appeal, incorrect respondent details, incomplete appeal details, and improper filing of the power of attorney and tribunal fee. Despite being notified of these defects, the appellant did not rectify them, leading to the dismissal of the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114488 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 159 to 161/Asr/2021 Assessment Years: 2013-14 to 2015-16 Garrison Engineer Mamun, Pathankot [TAN: AMRG 11604F] (Appellant) V. Income Tax Officer (TDS), Amritsar (Respondent) Appellant by : None Respondent by : Sh. Ravinder Mittal, Sr. DR Date of Hearing : 21.02.2023 Date of Pronouncement : 28.02.2023 ORDER Per Bench: These three appeals have been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi even dated 30.09.2021 in respect of Assessment Years 2013-14 to 2015- 16. 2. At the time of hearing, the ld. DR has submitted that the appellant assessee has not filed grounds of appeal with the Memorandum of Appeal ITA Nos. 159 to 161/Asr/2021 Garrison Engineer v. ITO 2 filed in Form No. 36 dated 30.12.2021. The registry has brought to the attention of the Bench that the defects communicated vide reminder letters dated 09.03.2022 and 31.05.2022 reads as under: 1. Grounds of appeal before ITAT are not filed. 2. Name of Respondent on Cause Title is not correctly filled in. 3. Respondents’ Personal information is not correctly filled in. 4. Column no 4 of appeal details is not completely filled in. 5. Power of attorney is not filed on stamp paper of Rs.350/-. 6. Tribunal fee is deposited under wrong head. 7. Form of verification is not completely filled in. However, the appellant assessee has not yet removed the defects communicated to the appellant vide registry as above. 3. In view of the matter, the appeals filed by the assessee are liable to be rejected as defective appeals. 4. Accordingly, all these three subject appeals of the assessee are dismissed as not maintainable. Order pronounced in the open court on 28.02.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant ITA Nos. 159 to 161/Asr/2021 Garrison Engineer v. ITO 3 (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order