HANUMAN MAHADEV HANDE, Pune V. I.T.O.WARD-1, Akola

ITA 299/NAG/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2141 (ITAT-NAGPUR)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A R NINAWE
• Keywords: Reasonable cause; Non compliance

Judgement Text

1 ITA NO. 299/NAG/2015 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO. 299/NAG/2015. ASSESSMENT YEAR : 20 11 - 12 . HANUMAN MAHADEV HANDE, THE INCOME - TAX OFFICER, JUNNER, PUNE. VS. WARD - 1, AKOLA. PAN AAXPH0347N. APPELLANT. R ESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI A.R. NINAWE. DATE OF HEARING : 1 2 - 07 - 2016 DATE OF PRONOUNCEMENT : 12 TH JULY, 2016 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - I, NAGPUR DATED 18 - 09 - 2015 AND PERTAINS TO ASSESSMENT YEAR 20 11 - 12. 2. AT THE THRESHOLD IT IS NOTED THAT THIS APPEAL IS DEFECTIVE I NASMUCH AS THE TRIBUNAL FEE PAID IS SHORT BY RS.5000/ - . THERE ARE SOME OTHER DEFECTS ALSO. THESE DEFECT S HAVE BEEN DULY NOTIFIED TO THE ASSESSEE. HOWEVER, NO COMPLIANCE OF THE SAME HAS BE E N DONE. TODAY ALSO WHEN THE CASE WAS CALLED UPON, NONE APPEARED ON BEHALF OF THE ASSESSEE. ONLY A N E - MA IL HAS BEEN SENT ASKING FOR ADJOURNMENT. HOWEVER, THERE IS NO WHISPER OF COMPLIANCE OF THE DEFECTS. UNDER THE CIRCUMSTANCES, IN MY CONSIDERED OPINION, THE DEFECTIVE APPEAL IS LIABLE TO BE DISMISSED AND THE SAME IS DISMISSED AS SUCH. THE ASSESSEE IS AT LIBE RTY TO TAKE 2 ITA NO. 299/NAG/2015 STEPS FOR RESTORATION OF APPEAL IF REASONABLE CAUSE IS ATTRIBUTED FOR THE NON APPEARANCE AND NON COMPLIANCE OF THE DEFECT NOTICE AS PER LAW. 3. IN THE RESULT, THIS APPEAL BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N THIS 12 TH DAY OF JULY,2016. SD/ - ( SHAMIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 12 TH JULY, 2016. COPY FORWARDED TO : 1. HANUMAN MAHADEV HANDE, ASHWASHAKTI COMPLEX, KHODAD ROAD, JUNNER, PUNE - 412412. 2. I.T.O., WARD - 1, AKOLA. 3. C.I.T. - I, NAGPUR. 4. CIT(APPEALS), - I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE.