Bharat M. Nagori, Pune V. Deputy Commissioner of Income tax,

ITA 25/PUN/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5364 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 05-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Section: 271(1)(c); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R. S. SYAL , VP AND SHRI VIKAS AWASTHY, JM . / ITA NO . 25 /P U N/201 7 . / ITA NO . 25 /P U N/201 7 / ASSESSMENT YEAR : 2007 - 08 BHARAT M. NAGORI, 6 TH FL OOR, SAN MAHU COMPLEX 5, BUND GARDEN ROAD, OPP. POONA CLUB, PUNE. PAN : ACQPH2497Q ....... / APPELLANT / V/S. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(1), PUNE. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI M. K. VERMA / DATE OF HEARING : 2 5 - 10 - 201 8 / DATE OF HEARING : 2 5 - 10 - 201 8 / DATE OF PRONOUNCEMENT : 25 - 10 - 201 8 / ORDER PER VIKAS AWASTHY, JM : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMI SSIONER OF INCOME TAX (APPEALS) - 11, PUNE DATED 16.08.2016 FOR THE ASSESSMENT YEAR 2007 - 08 CONFIRMING LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 196 1 (HEREINAFTER REFERRED TO AS THE ACT) . 2. THIS APPEAL BY THE ASSESSEE IS BARRED BY LIMITATION. A PERUSAL OF THE DEFECT NOTICE AVAILABLE ON RECORD SHOWS THAT THERE IS DELAY OF 51 DAYS IN FILING OF THE APPEAL. THE ASSESSEE HAS NOT FILED ANY PETITION SE EKING CONDONATION OF DELAY. FURTHER, THERE IS DEF I CIENCY IN PAYMENT OF PRESCRIBED FEE ALONG WITH THE FILING OF THE APPEAL. A PERUSAL OF THE CASE FILE SHOWS THAT THE DEFECT NOTIFIED TO THE ASSESSEE HA S NOT BEEN CURED. THE NOTICE OF THE 2 ITA NO . 25 /P UN/201 7 APPEAL ALONG WITH DEFECT MEMO WAS ISSUED TO THE ASSESSEE THROUGH RPAD ON 26.09.2018. THE NOTICE HAS BEEN RETURNED BACK UNSERVED WITH POSTAL REMARKS LEFT ADDRESS. THE ASSESSEE HAS NOT BOTHERED TO FILE REVISE D FORM NO.36 INTIMATING HIS CURRENT ADDRESS . ALL THESE FACTS IN DICATE THAT THE ASSESSEE IS NOT KEEN TO PURSUE HIS APPEAL. 3 . IN ABSENCE OF ANY PETITION SEEKING CONDONATION OF DELAY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE BEING BARRED BY LIMITATION . WITHOUT COMMENTING ON THE MERITS, THE APPEAL OF ASSESSE E IS DISMISSED ON THE GROUND OF LIMITATION. 4 . IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 25 TH DAY OF OCTOBER, 201 8 . SD/ - SD/ - ( R . S . SYAL ) ( VIKAS AWASTHY ) VICE PRESIDENT JUDICIAL MEMBER VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 25 TH OCTOBER, 2018 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 11 , PUNE; 4. THE DGIT (INV.), PUNE; 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE