M/s Divine Enterinment Ltd, Ahmedabad V. The ITO, Ward-1(1)(4), Ahmedabad

ITA 224/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8765 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 2 2 4/ A h d /2 0 2 0 ( A s se ss m e nt Y e a r : 20 15- 16 ) M/ s . Di v i ne E nt er t a in me n t Lt d . B / 3 T r u pt i A p a r t me nt, B / h. O l d G uj a ra t H i gh C ou r t, Na vr a ng p u r a , A h m ed a b a d- 38 0 0 09 Vs .I T O War d- 1 ( 1 ) (4 ), Ah me da bad [ P AN N o. A A AC D 6 6 7 0J ] (Appellant) .. (Respondent) Appellant by : None Respondent by : Shri Abhimanyu Singh Yadav, Sr. D.R. D a t e of H ea r i ng 08.06.2022 D a t e of P r o no u n ce me nt 10.06.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 27.01.2020 passed by the Commissioner of Income Tax (Appeals)-1, Ahmedabad arising out of the order dated 27.12.2017 passed by the ITO, Ward-1(1)(4), Ahmedabad under Section 143(3) r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2015-16. 2. None appeared on behalf of the assessee at the time of call neither any adjournment has been sought for it is presumed that the assessee is not interested in pursuing the matter. Apart from that as it appears from ITA No. 224/Ahd/2020 M/s. Divine Entertainment Ltd. vs. ITO Asst.Year –2015-16 - 2 - the record that Form 36 of appeal filed by the assessee before us bearing the stamp of the company instead of the original signature of the Directors. Hence, the appeal is found to be defective and not maintainable and thus, dismissed. 3. In the result, the appeal preferred by the assessee is dismissed. This Order pronounced in Open Court on 10/06/2022 Sd/- Sd/- (PRAMOD M JAGTAP) (Ms. MADHUMITA ROY) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 10/06/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 08 .06.2022 2. Date on which the typed draft is placed before the Dictating Member 09.06.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 09.06.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .06.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 10 .06.2022 7. Date on which the file goes to the Bench Clerk 10 .06.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................