Haldia Municipality, Purba Medinipur V. A.C.I.T, Circle, Haldia., Purba Medinipur

ITA 2363/KOL/2013

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9058 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 10-09-2013
• Court: TRIBUNAL
• Department Lawyers: SANJAY
• Assessee Lawyers: ANAND SEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C ( SMC ) BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] I.T.A NO. 2363 /KOL/201 3 ASSESSMENT YEAR : 200 2 - 0 3 HALDIA MUNICIPALITY VS. ASSTT. COMMISSIONER OF INCOME - TAX, (PAN: A AA LH0011J ) CIRCLE - HALDIA ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 04 .0 3 .2015 DATE OF PRONOUNCEMENT: 04 .03 .2015 FOR THE APPELLANT: SHRI ANAND SEN, ADVOCATE FOR THE RESPONDENT: S HRI SANJAY, ADDL. CIT, SR. DR ORDER AT THE OUTSET, IT IS SEEN THAT A DEFECT WAS POINTED OUT TO THE ASSESSEE THAT THERE IS SHORT FEE OF RS.2,718/ - AND APPEAL IS NOT SIGNED BY COMPETENT PERSON AS DEFINED IN SECTION 140 OF THE ACT. THE ASSESSEE VIDE APPLICATION DATED 17.10.2013 FILED COPY OF CHALLAN OF FEE PAID AND ALSO FILED A VER IFICATION OF GROUNDS OF APPEAL , W HEN IT WAS NOTICED THAT ONLY VERIFICATION PART AND A SEPARATE PLAIN PAPER IS FILED . ACCORDING TO US, IT DOES NOT SUFFICE FOR THE REASON THAT THE ENTIRE FORM NO.36 INCLUDING GROUNDS OF APPEAL IS TO BE FILED AS SIGNED BY A C OMPETENT PERSON IN TERM OF SECTION 140 OF THE ACT. DESPITE OPPORTUNITY BEING GIVEN LONG AGO, THE ASSESSEE IS UNABLE TO RECTIFY THE DEFECT. HENCE, THIS APPEAL IS DEFECTIVE AND THE SAME IS DISMISSED AS DEFECTIVE. HOWEVER, THE ASSESSEE IS BEING GIVEN LIBER TY TO FILE A FRESH APPEAL IN TERM OF RULE 12 OF THE APPELLATE TRIBUNAL RULES, 1963. APPEAL OF ASSESSEE IS DISMISSED. 2. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 3 . ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - (MAHAVIR SINGH) J UDICIAL MEMBER DATED : 4 TH MARCH , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 2 ITA NO. 2363 /K/201 3 HALDIA MUNICIPALITY AY 200 2 - 0 3 1 . A PPELLANT HALDIA MUNICIPALITY, CITY CENTRE, DEBHOG, HALDIA, PURBA MEDINIPUR - 721657. 2 RESPONDENT A CIT, CIRCLE - HALDIA 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .