Smt. Jayaben B.Bhanvadia, Surat V. The ACIT.,Circle-5, Surat

ITA 1659/AHD/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1209 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 17-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.1659/AHD/2011 / ASSTT. YEAR: 2007-2008 SMT.JAYABEN B. BHANVADIA PROP. OF M/S.RATAN COMMUNICATION 3010, CHANDANI CHOWK COMPLEX NR.MOTI CINEMA, BEGAMPURA, SURAT. PAN : ABXPB 0299 G VS ACIT, CIR.5 SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 21/06/2016 / DATE OF PRONOUNCEMENT: 04/07/2016 $%/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)- IV, SURAT DATED 25.1.2011 PASSED FOR THE ASSTT.YEA R 2007-08. 2. REGISTRY HAS POINTED THAT APPEAL IS TIME BARRED BY 83 DAYS. THIS DEFECT WAS BROUGHT TO THE NOTICE OF THE ASSESSEE BY REGISTERED POST. A PERUSAL OF THE RECORD SUGGESTS THAT NUMBER OF NOTICES HAVE BEEN ISSUED TO THE ASSESSEE THROUGH REGISTERED POST. BUT, SHE DID NOT RESPOND TO THESE NOTICES. APPLICATION FOR CONDONATION OF DELAY HAS NOT BEEN FILED. THEREFORE, IN MY OPINION, THIS APPEAL IS NOT MAINTAINABLE BEING TIME BARRED. IT IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 4 TH JULY, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 04/07/2016