Shri Mohansingh Subedarsingh Thakur, Ahmedabad V. The Income tax Officer,Ward-12(1), Ahmedabad

ITA 1807/AHD/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0576 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 16-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L CHANDEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1807/AHD/2012 / ASSESSMENT YEAR : 2008-09 MOHANSINGH SUBEDARSINGH THAKUR, B- 102, VINUS APTT., NR. PRAKASH HIGHER SECONDARY SCHOOL, SANDESH PRESS ROAD, BODAKDEV, AHMEDABAD-380015 PAN : AAOPT 3483 G VS INCOME TAX OFFICER, WARD-12(1), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. CHANDEL, SR DR / DATE OF HEARING : 06/09/2016 / DATE OF PRONOUNCEMENT: 07/09/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XX, AHMEDABAD DATED 22.02.2012 FOR AY 2008-09. 2. VARIOUS GROUNDS ARE RAISED IN THIS APPEAL. HOWEV ER, THE APPEAL IS FOUND TO BE DEFECTIVE FOR FOLLOWING REASONS:- I) IT IS TIME BARRED BY 100 DAYS. NO CONDONATION APPL ICATION IS FILED; II) THIS DEFECT HAS NOT BEEN REMOVED DESPITE VARIOUS HE ARINGS; III) AN UNDATED ADJOURNMENT APPLICATION IS FILED CONTEND ING THAT THE ASSESSEE HAS ALREADY EXPIRED. THE INTIMATION ABOUT THE DEMISE OF THE ASSESSEE IS SIGNED BY A GENTLEMAN SHRI MADHAV V ADODARIYA WHOSE POWER OF ATTORNEY IS NOT ON RECORD. SMC-ITA NO. 1807/AHD/2012 MOHANSINGH SUBEDARSINGH THAKUR VS. ITO AY : 2008-09 2 3. IN VIEW OF THESE DEFECTS, THE APPEAL OF THE ASSE SSEE IS DISMISSED IN LIMINE AS UNADMITTED FOR WANT OF CORRECTION OF THE DEFECTS . THE ASSESSEE MAY FILE PROPER APPEAL IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 7 TH SEPTEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 07/09/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD