Union Bank of India, Allahabad V. ITO(TDS), Allahabad

ITA 298/ALLD/2013

• Counselvise Citation: 29820714 RSA 2013
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER ITA NO. 295 TO 298 /ALLD/201 3 ASSESSMENT YEAR: 200 9 - 10 UNION BANK OF INDIA VS. CIT(A), ALLAHABAD. 147A/58, J.L. NEHRU ROAD, TAGORE TO WN, ALLAHABAD. PAN: AAACU 0564G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . REVENUE BY : SHRI UMESH PATHAK , DR. DATE OF HEARING: 11 .08.2015 ORDER PER : P.K. BANSAL , A CCOUNTANT M EMBER TH ESE APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF CIT(A) , ALLAHABAD DATED 0 7 . 0 8 .201 3 FOR ASSESSMENT YEAR 200 9 - 10 . THE COMMON ISSUE S ARE INVOLVED IN ALL THESE APPEALS. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. EVEN THOUG H AN ADJOURNMENT APPLICATION DATED 11.8.2011 WAS FILED BY ONE MR. SUMIT GUPTA STATING THEREIN THAT HE WAS UNABLE TO PREPARE ALL THE 2 REQUIRED DOCUMENTS RELATED TO THE SAID APPEALS . S INCE NO REASON ABLE CAUSE WAS MENTIONED , I THEREFORE REJECT THE APPLICATION FOR ADJOURNMENT . 3. I , THEREFORE , DECIDE TO DISPOSE OF ALL THESE APPEALS AFTER HEARING THE LEARNED DR. AFTER HEARING THE LEARNED DR, I NOTED THAT THE GROUNDS OF APPEAL ARE NOT SPECIFIED AND ARE NOT IN ACCORDANCE WITH A RULE. C OMMON GROUND S OF APPEAL READ AS UNDER: 1. BECAUSE THE LD. CIT(A), ALLAHABAD HAS DISMISSED THE APPEAL DUE TO NOT PRESENT OF APPELLANT ON THE DATE OF HEARING AND THE PASSED ORDER IN BAD - IN - LAW. 2. BECAUSE THE APPELLANT HAD PROVIDED THE RELATED DOCUMENTS TO HIS OLD TAX CONSULTANT IN DUE TIME BUT THE SAID PERSON DID NOT APPEAR IN HEARING. 3. THE APPELLANT HAS ASSIGNED A NEW TAX CONSULTANT TODAY (I.E.22/10/2013) 4. ALL THE OTHER GROUNDS OF APPEAL ARE AS PER THE GROUNDS OF FORM NO.35. 5. BECAUSE THE DEMAND OF RS.183800/ - IS UNCALLED FOR, UN JUSTIFIED, BASELESS, UNWARRANTED, ERRONEOUS AND AGAINST THE PROVISIONS OF LAW, AS THE SYSTEM ADOPTED BY THE LD. COMMISSION OF INCOME TAX (APPEALS), ALLAHABAD IS QUITE IMAGINARY WITHOUT TAKING INTO ACCOUNT THE FACTS OF THE CASE. 3.1 ALL THE GROUNDS OF APP EAL ARE AS PER THE GROUNDS OF FORM NO.35. THIS CLEARLY DENOTES THAT THE GROUNDS OF APPEAL PREPARED BY THE ASSESSEES COUNSEL ARE NOT IN ACCORDANCE WITH LAW. I, THEREFORE, DISMISS ALL THESE APPEALS WITH A DIRECTION THAT IN CASE ASSESSEE 3 HOPES TO FILE FRESH APPEALS. H E CAN FILE FRESH APPEAL S WITH THE SPECIFIC GROUND , WITH CONDONATI ON OF DELAY AND MENTIONING ALL EARLIER DATE OF FILING OF THE APPEAL AND THIS ORDER OF THE TRIBUNAL ALSO . ONCE THE ASSESSEE WILL MOVE THE SPECIFIC GROUND S, THE TRIBUNAL MAY CONSIDER THE CASE OF THE ASSESSEE FOR CONDONATION OF THE DELAY SYMPATHETICALLY. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 / 9 /201 5 . SD/ - ( P.K. BANSAL ) ACCOUNTANT MEMBER DATED: 8 / 9 /201 5 PRABHAT KUMAR KESARWANI, SR.P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR