MGM Minerals Limited, Bhubaneswar V. ACIT(TDS)-1, Bhubaneswar

ITA 248/CTK/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3715 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 19-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PA V AN KUMAR GADALE, JM ITA NO. 248 / CTK /20 1 5 ( / ASSESSMENT YEAR S : 20 13 - 2014 ) MGM MINERALS LIMITED, 2 - A, FOREST PARK, BHUBANESWASR - 751009 VS. ACIT(TDS) - I, BHUBANESWAR ./ ./ PAN/GIR NO. : A ADCM 2818 E ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI D.K.PRADHA N , DR / DATE OF HEARING : 1 2 / 0 7 /201 7 / DATE OF PRONOUNCEMENT 13 / 0 7 /201 7 / O R D E R PER SHRI PAV AN KUMAR GADALE, JM : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF CIT(A) - 1 , BHUBANESWAR , DATED 17 .02.20 15 , PASSED U/S. 206C(6A)/206C(7) OF THE I.T.ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING. HOWEVER, AN ADJOURNMENT APPLICATION WAS PLACED ON RECORD BY THE ASSESSEE SEEKING FOR ADJOURNMENT OF HEARING ON THE GROU ND THAT THE UNDERSIGNED IS SUFFERING FROM HIGH FEVER AND SORE THROAT, THEREFORE, IT IS NOT POSSIBLE TO APPEAR BEFORE THE TRIBUNAL AND ALSO PRAYED MORE TIME TO FILE PAPER BOOK , WHICH IN OUR CONSIDERED VIEW , IS NOT A PLAUSIBLE ONE AND, THUS, WE REJECT THE AP PLICATION AND PROCEED TO DISPOSE OFF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND THE SUBMISSIONS OF LD. DR. 3 . AT THE OUTSET, WE OBSERVED THAT DEFECT MEMO WAS ISSUED BY TH E REGISTRY ON 24 .6.2015 OF A PPEAL ITA NO. 248 /CTK/2015 FOR F ILING THE ITA NO. 248 /201 5 2 G ROUNDS OF A PPEAL WHICH WERE NOT FILED ALONG WITH THE APPEAL PAPERS WITH THE TRIBUNAL . THEREAFTER ON 13.6.2017 A NOTICE WAS ALSO ISSUED TO RECTIFY THE DEFECT AS POINTED OUT BY THE REGISTRY, HOWEVER, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. WE FOUND UNDER RULE 8 OF ITAT RULES, 1963 EVERY MEMORANDUM OF APPEAL SHALL INCLUDE CONCISE GROUNDS OF APPEAL AND AS PER RULE 9 OF THE ITAT RULES , 1963 EVERY MEMORANDUM OF APPEAL SHALL BE FILED IN TRIPLICATE ALONG WITH G ROUNDS OF APPEAL. FURTHER, TILL DATE THE ASSESSEE H AS NOT RECTIFIED THE DEFECT S IN MEMO ISSUED ON 24 .6.2015. CONSIDERING THE FACT S THAT THE ASSESSEE HAS NOT FILED THE GROUNDS OF APPEAL BEFORE THE TRIBUNAL, WE ARE OF THE OPINION THAT APPEAL IS NOT MAINTAINABLE AND THE SAME IS DISMISSED IN LIMINE . 5 . IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 13/07 / 201 7 . SD/ - ( N. S. SAINI ) SD/ - ( PA V AN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 13 / 0 7 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - MGM MINERALS LIMITED, 2 - A, FOREST PARK, BHUBANESWASR - 751009 2. / THE RESPONDEN T - ACIT(TDS) - I, BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//