Taslima Begam, Kolkata V. Income Tax Officer, Ward - 1(1), Durgapur

ITA 2501/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83210 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 29-10-2013
• Court: TRIBUNAL
• Department Lawyers: K K TRIPATHI
• Assessee Lawyers: N O N E

Judgement Text

, SM C , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA ( ) BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO. 2501 /KOL/20 1 3 / ASSESSMENT YEAR : 20 0 6 - 0 7 TASLIMA BEGAM VS. INCOME - TAX OFFICER, WD - 1(1) , DURGAPUR (PAN:A JOPB7865F ) ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 2 6 . 11 .201 4 DATE OF PRONOUNCEMENT: 28 . 1 1 .201 4 FOR THE APPELLANT : N O N E FOR THE RESPONDENT : SHRI K. K. TRIPATHI , JCIT, SR. DR / ORDER THIS APPEAL BY ASSESSEE IS ARI SING OUT OF ORDER OF CIT(A) - DURGAPUR IN APPEAL NO. 74 /CIT(A) /DGP/2010 - 11 DATED 03 . 0 4 .201 2 . ASSESSMENT WAS FRAMED BY ITO, WARD - 1(1) , DURGAPUR U/S. 14 7/144 OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 6 - 0 7 VIDE HIS ORDER DATED 26 .1 1 .20 1 0 . 2 . AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL IS TIME BARRED BY 499 DAYS AND ASSESSEE HAS NOT FILED CONDONATION PETITION ALONG WITH THE APPEAL. EVEN A DEFECT MEMO VIDE LETTER DATED 30.10.2013 WAS ISSUED AND SERVED ON THE ASSESSEE BUT TILL DATE THE ASSESSE E HAS NOT RESPONDED. EVEN ON THE FIXED DATE OF HEARING I.E. TO - DAY ON 26.11.2014 NO RESPONSE IS RECEIVED FROM AND ON BEHALF OF THE ASSESSEE. IN VIEW OF THE ABOVE, I AM OF THE VIEW THAT THE APPEAL IS TIME BARRED AND WITHOUT FILING ANY CONDONATION PETITION , AND HENCE, THE SAME IS DEFECTIVE. THE ASSESSEE IS NOT REMOVING THE DEFECT DESPITE OPPORTUNITY WAS GIVEN TO HIM. HENCE, I HAVE NO REASON TO KEEP THE APPEAL PENDING. THE APPEAL OF ASSESSEE IS DISMISSED AS DEFECTIVE. 3 . IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 4 . ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.11.2014 S D/ - , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 28 TH NOVEMBER , 201 4 JD.(SR.P.S.) 2 ITA NO. 2501 /K/201 3 TASLIMA BEGAM AY 200 6 - 0 7 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT SM. TASLIMA BEGAM, MAIN GATE, G.T. ROAD, DURGAPUR - 3 2 / RESPONDENT ITO, WARD - 1(1) , DURGAPUR . 3 . ( )/ THE CIT(A), DURGAPUR 4. 5. / CIT DURGAPUR / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .