Smt. Santosh Goyal, Prop. M/s. LMG Timbers, Ferozepur Cantt. V. The Assessing Officer, Ferozepur

ITA 171/ASR/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1434 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH;(SMC) AMRITSAR BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER I.T.A. NO. 171 (ASR)/2014 ASSESSMENT YEAR: 2009-10 PAN: AELPG6563M SMT. SANTOSH GOYAL VS. THE INCOME TAX OFFICER, FEROZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. TARSEM LAL (DR) DATE OF HEARING: 0 8.09.2015 DATE OF PRONOUNCEM ENT: 08.09.2015 ORDER PER A.D.JAIN (JM): THIS IS ASSESSEES APPEAL FOR ASST. YEAR 2009-10, CONTENDING THAT THE ADDITION OF RS.1,05,829/- MADE BY THE A.O AND SUSTA INED BY THE LEARNED CIT(A) IS ILLEGALLY, UNWARRANTED AND BAD IN LAW AND THE SA ME MAY BE QUASHED. THIS APPEAL WAS FILED ON 22.05.2014 AND IT HAS BEEN ADJO URNED ALL ALONG FOR DIFFERENT REASONS. IT WAS FIXED FOR HEARING ON 07.09.2015. AN APPLICATION DATED 04.09.2015 FOR ADJOURNMENT WAS RECEIVED THROUGH FAX . IT READS AS FOLLOWS: RESPECTFULLY, IT IS SUBMITTED THAT THE AFORESAID C ASE HAS BEEN FIXED UP FOR HEARING ON 07.09.2015. BUT SINCE THAT DATE HAPP ENS TO BE THE LAST DATE OF FILING OF INCOME-TAX RETURNS FOR THE ASST. YEAR 2015-16 AND ACCORDINGLY, SHALL I MAY NOT BE ABLE TO ATTEND THE PROCEEDINGS ON THE SAID DATE. 2. ITA NO. 171(ASR )/2014 ASST. YEAR 2009-10 THE HONBLE BENCH IS, THEREFORE, REQUESTED TO ADJOU RN THE CASE TO SOME OTHER DATE AND OBLIGE. 2. THE MATTER WAS ADJOURNED TO 8.9.2015. HOWEVER, N ONE HAS COME PRESENT BEFORE THE BENCH AT THE TIME OF HEARING. EVEN THE F ATE OF THE ADJOURNMENT APPLICATION HAS NOT BEEN ASCERTAINED, THOUGH IT IS THE ASSESSEES DUTY TO DO SO, IN HIS OWN INTEREST, AS ALSO AS PER CLAUSE 60 OF TH E CHAPTER XI OF ITAT OFFICE MANUAL. 3. IT IS SEEN THAT IN THIS CASE, THE APPEAL HAS BEE N FILED BY THE ASSESSEE WITHOUT FILING TWO COPIES OF THE ASSESSMENT ORDER, AS IS REQUIRED UNDER RULE- 9(1) OF THE APPELLATE TRIBUNAL RULES, 1963. THIS DE FECT WAS POINTED OUT TO THE ASSESSEE VIDE DEFECT MEMO DATED 21.05.2014, SENT TO THE ASSESSEE THROUGH RPAD. SUBSEQUENTLY, VIDE NOTICE OF HEARING ISSUED T O THE ASSESSEE ON 18.12.2014, FOR THE HEARING OF THE APPEAL ON 08.01. 2015, THIS DEFECT WAS AGAIN POINTED OUT TO THE ASSESSEE. THIS DEFECT, HOWEVER, HAS NOT BEEN RECTIFIED BY THE ASSESSEE HITHERTO, EVEN THOUGH THE APPEAL WAS INSTI TUTED WAY BACK ON 14.03.2014 AND IT HAS BEEN HANGING FIRE FOR ONE AND HALF YEAR. THIS, ALONGWITH THE ABOVE, AMPLY SHOWS THAT THE ASSESSEE IS NOT SER IOUS OR INTERESTED IN PURSUING THE APPEAL. AS IT IS, SANS THE ASSESSMENT ORDER, THE APPEAL, PER SE, IS NOT MAINTAINABLE. ACCORDINGLY, THE ASSESSEES APPE AL IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ORDERED ACCORDINGLY. 3. ITA NO. 171(ASR )/2014 ASST. YEAR 2009-10 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH SEPTEMBER, 2015. SD/- (A.D. JAIN) JUDICIAL MEMBER DATED: 08.09. 2015 /PK/ PS. COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SMT. SANTOSH GOYAL 2. THE INCOME TAX OFFICER, FEROZEPUR. 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.