Gayatri Associates, Hyd, Hyderabad V. ITO, Ward-10(2), Hyderabad, Hyderabad

ITA 261/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6197 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 08-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA.NO.261/HYD/2016 ASSESSMENT YEAR 2005-2006 GAYATRI ASSOCIATES SECUNDERABAD. PAN AAFFG6635E VS. INCOME TAX OFFICER, WARD - 10(2) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MR. A. SITARAMA RAO DATE OF HEARING : 2 2 .0 9 .2016 DATE OF PRONOUNCEMENT : 2 2 .09.2016 ORDER PER D. MANMOHAN, V.P. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-8, HYDERABAD AND IT PERTAIN S TO THE A.Y. 2005-2006. 2. THE APPEAL FILED BY THE ASSESSEE WAS FOUND TO B E DEFECTIVE ON THE FOLLOWING COUNTS : (I) CHALLAN DOES NOT SHOW THE SPECIFIC HEAD I.E., OTHERS . (II) ASSESSMENT ORDER NOT FILED (III) ORDER PASSED BY ASSESSING OFFICER UNDER SECTION 271(1)(C) NOT FILED (IV) FORM-35 ALONG WITH GROUNDS, STATEMENTS OF FACTS [BEFORE CIT(A)] NOT FILED. (V) TIME BARRED BY ONE DAY (VI) APPEAL IS NOT SIGNED BY MANAGING PARTNER. 2 ITA.NO.261/HYD/2016 GAYATRI ASSOCIATES, SECUNDERABAD. 2.1. THE ABOVE DEFECTS WERE POINTED OUT AT THE TIME OF F ILING OF THE APPEAL BUT TILL DATE THE ASSESSEE HAS NOT RECTIFI ED THE DEFECTS. THE CASE WAS FIRST POSTED FOR HEARING ON 02.0 6.2016 ON WHICH DATE NONE APPEARED FOR THE ASSESSEE. AGAIN FRE SH NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 19.09.2016 . EVEN ON THAT DATE, NONE APPEARED FOR THE ASSESSEE AND THE DEFECTS WERE NOT RECTIFIED. THE CASE WAS FINALLY POSTED FOR DISMIS SAL ON 22.09.2016 BY ANNOUNCING THE DATE IN THE OPEN COURT BU T EVEN TODAY NONE APPEARED FOR THE ASSESSEE. IT MAY BE NOTICED THAT AS PER NOTES BELOW FORM-36 READ WITH RULE-9 OF THE APPEL LATE TRIBUNAL RULES EVERY MEMORANDUM OF APPEAL SHALL BE IN TRIPLICATE AND IT HAS TO BE ACCOMPANIED BY THE DOCUMENTS SPECIFI ED UNDER RULE-9. THE DEFECT, IF ANY, HAS TO BE CURED/RECTIFIE D WITHIN THE TIME SPECIFIED IN THE DEFECT MEMO. SUB-RULE (3) OF RUL E-9 OF THE APPELLATE TRIBUNAL RULES, 1963 VESTS IN THE TRIBUNAL A DISCRETION EITHER TO ACCEPT THE MEMORANDUM OF APPEAL OR TO REJECT I T. IN THE INSTANT CASE, MOST IMPORTANT DOCUMENTS, SUCH AS PENALTY O RDER OF THE ASSESSING OFFICER, WERE ALSO NOT ENCLOSED AND EVEN AFTER GIVING SUFFICIENT TIME ASSESSEE HAS NOT FURNISHED THE D OCUMENTS. UNDER THESE CIRCUMSTANCES, WE HAVE NO OTHER ALTERNATIVE EXCEPT TO DISMISS THE APPEAL FOR NOT ADHERING TO THE RULES. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DIS MISSED AS DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 22.09.2016. SD/- SD/- (S.RIFAUR RAHMAN) (D.MANMOHAN) ACCOUNTANT MEMBER. VICE PRESIDENT HYDERABAD, DATED 22 ND SEPTEMBER, 2016 VBP/- 3 ITA.NO.261/HYD/2016 GAYATRI ASSOCIATES, SECUNDERABAD. COPY TO: 1. GAYATRI ASSOCIATES, SECUNDERABAD. C/O. MR. SAMUEL NAGADESI, CHARTERED ACCOUNTNAT, 408, SRI RAMAKRISHNA TOWERS, BE SIDES IMAGE HOSPITALS, NAGARJUNA NAGAR, AMEERPET, HYDERABAD -073. 2. THE INCOME TAX OFFICER, WARD-10(2), ROOM NO.514, A-BLOCK, I.T. TOWERS, A.C. GUARDS, HYDERABAD 500 028. 3. CIT(A)-8, HYDERABAD. 4. PR. COMMISSIONER OF INCOME TAX-6, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE ITAT, A BENCH, HYDERAB AD 6. GUARD FILE.