Aditya Developers, Latur V. Joint Commissioner of Income tax,

ITA 31/PUN/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2805 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-06-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 05-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHABANA PARVEEN
• Assessee Lawyers: N O N E
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO . 31 /PUN/201 7 / ASSESSMENT YEAR : 20 11 - 12 ADITYA DEVELOPERS, 01, ABOVE SURYA COMPLEX, LOKHAND LANE, LATUR 413512 PAN : AANFA3606R ....... / APPELLANT / V/S. JOINT COMMISSIONER OF INCOME TAX, TDS RANGE, NASHIK / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : MS. SHABANA PARVEEN / DATE OF HEARING : 10 - 06 - 2019 / DATE OF PRONOUNCEMENT : 13 - 06 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1, AURANGABAD DATED 09 - 10 - 2015 FOR THE ASSESSMENT YEAR 2011 - 12. 2. THE APPEAL IS TIME BARRED BY 394 DAYS. THE DEFECT MEMO ALONG WITH THE NOTICE OF APPEAL WAS ISSUED TO THE ASSESSEE ON 13 - 03 - 2019 THROUGH RPAD. THE NOTICE WAS DULY SERVED AS IS EVIDENT FROM ACKNOWLEDGMENT 2 ITA NO . 31/PUN/2017, A.Y. 2011 - 12 AVAILABLE ON RECORD. DESPITE SERVICE OF NOTICE, THE ASSESSEE FAILED TO APPEAR ON THE DATE FIXED FOR HEARING I.E. 11 - 04 - 2019. ON THE SAID DATE FRESH NOTICE WAS ISSUED TO THE ASSESSEE FOR 10 - 06 - 2019. THE SAID NOTICE WAS ALSO DULY SERVED AS IS EVIDENT FROM ACKNOWLEDGMENT AVAILABLE ON FILE. DESPITE SERVICE OF NOTICE AGAIN NONE APPEARED TO REPRESENT THE ASSESSEE NOR THE DEFECTS AS POINTED IN THE DEFECT MEMO ARE REMOVED. THE ASSESSEE HAS NO T FILED ANY APPLICATION EXPLAINING DELAY OF 394 DAYS IN FILING OF APPEAL. HENCE, THE APPEAL OF ASSESSEE IS DISMISSED IN LIMINE BEING BARRED BY LIMITATION. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THURSDAY, THE 13 TH DAY OF JUNE, 2019. SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 13 TH JUNE, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 1, AURANGABAD 4. THE COMMISSIONER OF INCOME TAX - TDS, PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE