National Tyres, Nashik V. Income-tax Officer,

ITA 1661/PUN/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1814 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-05-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 14-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , BEFORE MS. SUSHMA CHOWLA, JM . / ITA NO. 1 6 61 /PN/201 5 / ASSESSM ENT YEAR : 20 07 - 08 NATIONAL TYRES, SHOP NOS.5, 6, 7 & 8, IMAGE PLAZA, BOMBAY AGRA ROAD, NEAR PUNJAB HOTEL, KAMODNAGAR, NASHIK . / APPELLANT PAN: A A HFM4981B VS. THE INCOME TAX OFFICER (CENTRAL) , NASHIK . / RESPONDENT / APPELLANT BY : NONE / APPELLANT BY : NONE / RESPONDENT BY : SHRI S.K. JADHAV / DATE OF HEARING : 2 4 . 0 5 .201 6 / DATE OF PRONOUNCEMENT: 27 . 0 5 .201 6 / ORDER PER SUSHMA CHOWLA, J M : TH IS APP EAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT (A) - 13 , PUNE , DATED 29 . 1 0 .20 1 5 RELATING TO ASSESSMENT YEAR 20 07 - 08 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2 . THE PRESENT APPEAL WAS FILED BY THE ASSE SSEE AND THE REGISTRY ISSUED A DEFECT MEMO TO THE ASSESSEE TO DEPOSIT THE TRIBUNAL FEES WHICH WAS SHORT BY RS.2,737/ - . THE DEFECT MEMO WAS ISSUED TO THE ASSESSEE ON 21.12.2015 AND ITA NO. 1 6 61 /PN/20 1 5 NATIONAL TYRES 2 THE MATTER WAS FIXED FOR HEARING ON 03.02.2016 AND ON 12.04.2016 AND FURTHE R ON 24.05.2016, FOR EACH OF THE DATES, NOTICE WAS ISSUED TO THE ASSESSEE. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. THE ASSESSEE HAS FAILED TO REMOVE THE DEFECT IN THE MEMO OF APPEAL AND HAS NOT DEPO SITED THE BALANCE TRIBUNAL FEES AMOUNTING TO RS.2,737/ - . IN THE ABSENCE OF THE SAME, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. IN CASE THE ASSESSEE MAKES GOOD THE DEFICIENCY IN TRIBUNAL FEES BY DEPOSITING THE BALANCE AMOUNT, THEN THE MATTE R MAY BE RECALLED FOR ADJUDICATION. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 27 TH DAY OF MA Y , 201 6 . SD/ - (SUSHMA CHOWLA) (SUSHMA CHOWLA) / JUDICIAL MEMBER / PUNE ; DATED : 27 TH MA Y , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 13 , PUNE ; 4. / THE CIT (CENTRAL), NAGPUR ; 5. , , , - / DR SMC , ITAT, PUNE; / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE