M/S ROAD TECH CONSTRUCATION CO, SRINAGAR V. ASSISTANT COMMISSIONER OF INCOME TAX , SRINAGAR

ITA 27/ASR/2019

AI Insights

The case involves M/s Road Tech Construction Co., the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-2, Ludhiana, which upheld the order of the Assistant Commissioner of Income Tax, Srinagar. The dispute centered on the net profit rate of 10% on gross revenue imposed by the tax authorities for the assessment year 2015-16. The Income Tax Appellate Tribunal (ITAT) in Amritsar dismissed the appeal due to multiple procedural defects, including incorrect respondent details, improper filing of the appeal, and lack of necessary documentation and signatures. The tribunal noted the appellant's negligence in addressing these defects despite multiple notifications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114963 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-12-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 14-01-2019
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.27/Asr/2019 Assessment Year: 2015-16 M/s Road Tech Construction Co. By PassLasjan Srinagar, Kashmir. [PAN: AAJFR1264L] (Appellant) Vs. Asstt. Commissioner of Income Tax, Srinagar. (Respondent) Appellant by None. Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing 26.12.2022 Date of Pronouncement 31.01.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2,Ludhiana,[in brevity the ‘CIT (A)’] bearing appeal No. 283/ROT/IT/CIT(A)-2/LDH/2018-19, date of order I.T.A. No.27/Asr/2019 Assessment Year: 2015-16 2 12.12.2018, order passed u/s 250(6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2015-16.The impugned order was emanated from the order of the ld. Asstt. Commissioner of Income Tax, Circle-III, Srinagar,(in brevity the AO) order passed u/s 143(3) of the Act date of order 24.11.2017. The assessee has taken the following grounds: “1. That the Ld. CIT (A) Jammu has erred in both facts and laws by upholding the Net profit Rate of 10% on Gross Revenue without any logical basis, When the assessee produced Complete books of accounts. 2. That the appellant crave leave to amend, alter or add any grounds of appeal before the Same is heard & disposed off. It is Prayed that impugned order be quashed in full.” 2. Brief fact of the case is that the assessee has challenged the order of the ld. CIT(A) who has upheld the order of the ld. AO. The appeal was filed before ITAT with defect. The assessee’s case was fixed on 12.12.2022 and was informed by the registry by RPAD to remove the defects. The date of hearing was fixed on 26.12.2022. The assessee was called for hearing in ITAT, but none was present on behalf of the assessee. The assessee had not filed any application for removal of I.T.A. No.27/Asr/2019 Assessment Year: 2015-16 3 the defects. The following defects are come out from the registry which is extracted as below: “1. Respondent name wrongly filled in. 2. Appeal not filed in prescribed form no 36. 3. One original /certified copy of original order of CIT (A) not filed. 4. Two copies of form no 36 are not signed in original but photo copied. 5. Tribunal fee challan does not indicate the category/head under which the fee was paid. You are. therefore, once again requested to rectify the said defects within 10 days of the receipt of this letter.” 3. During hearing proceeding, none was present and no action was taken from the end of the assessee to the removal of the defects. The Registrar (O.S.) has been drawing up a list and notifying the appellant regularly and intimating through the ITAT website& Postal Communication that the petitioner must attend to remove the defect or else all consequences including dismissal without adjudication on merit.In our considered view that the assessee is negligent &is not interested to I.T.A. No.27/Asr/2019 Assessment Year: 2015-16 4 proceedthis appeal further.Accordingly, the appeal of the assessee is dismissed as default. 4. In the result, the appeal of the assessee bearing ITA No. 27/Asr/2019 is dismissed as defective. Order pronounced in the open court on 31.01.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE ) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order