M/s New Swan Auto Components (P) Ltd., Ludhiana V. ACIT, Ludhiana

ITA 322/CHANDI/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5334 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-07-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 25-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.322 & 323/CHD/2011 ASSESSMENT YEAR: 2006-07 M.S NEW SWAN AUTO COMPONENTS (P) LTD., VS. THE ACIT , LUDHIANA CIRCLE V, LUDHIANA PAN NO. AADFN2787Q & ITA NO.324/CHD/2011 ASSESSMENT YEAR: 2006-07 M.S NEW SWAN COMPONENTS (P) LTD., VS. THE ACIT, LUDHIANA CIRCLE V, LUDHIANA PAN NO. AABCN8092R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SMT. JAISHREE SHARMA ORDER PER SUSHMA CHOWLA, JM OUT OF THESE THREE APPEALS TWO APPEALS ARE RELATIN G TO ONE ASSESSEE ARE AGAINST SEPARATE ORDER OF THE CIT(A)-II, LUDHIA NA BOTH DATED 5.1.2001 RELATING TO ASSESSMENT YEAR 2006-07 AGAINST PENALTY LEVIED U/S 271-B AND 271(1)(B) OF THE INCOME TAX ACT. THE THIRD APPEAL IS AGAINST THE ORDER OF CIT(A) RELATING TO ASSESSMENT YEAR 2006-07 AGAINST PENALTY LEVIED U/S 271(1)(B) OF THE ACT. 2 2. THESE THREE APPEALS RELATING TO ASSOCIATE CONCER NS WERE FILED ON 25.3.2011 AND DEFECT MEMO WERE ISSUED FOR THE RESPE CTIVE CAPTIONED APPEALS. AS PER THE REGISTRY, THE FOLLOWING DEFECTS WERE FOUND IN ALL THE APPEALS:- A) APPEAL IS NOT FILED IN PROPER FORM. B) COL NOS. 4 IN THE MEMO OF THE APPEAL NOT CORREC TLY FILED IN. C) FORM # 35 / GROUNDS OF APPEAL / STATEMENT OF TH E FACTS BEFORE THE CIT(A) / DY CIT NOT FILED IN DUPLICATE. D) COPY OF ASSESSMENT ORDER NOT FILED IN DUPLICATE U/S 143(B) E) PENALTY ORDER NOT FILED. 3. THE DEFECT NOTICE WAS ISSUED FOR THE INDEPENDENT CAPTIONED APPEALS AND THE APPEALS WERE FIXED FOR HEARING ON 2.5.2011 . ON THE SAID DATE I.E. 2.5.2011, NONE WAS PRESENT ON BEHALF OF THE ASSESSE E AND THE APPEALS WERE ADJOURNED TO 7.7.2011. THE NOTICE OF HEARING WAS SE NT THROUGH REGISTERED A.D. TO THE ADDRESS OF THE ASSESSEE. THE SERVICE O F THE SAID NOTICE IS AVAILABLE ON RECORD. DESPITE SERVICE OF NOTICE, NO NE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING IN ALL THE THREE CAPTIONED APPEALS NOR ANY APPLICATION FOR ADJOURNMENT WAS MO VED. . 4. THE ASSESSEE HAS NOT REMOVED THE DEFECTS NOR HAS THE ASSESSEE REPRESENTED ON THE APPOINTED DATE OF HEARING. THE APPEALS BEING DEFECTIVE ARE DISMISSED IN LIMINE AS THE APPEALS AR E NOT IN PROPER FORM. THE COPY OF THE PENALTY ORDER/S AGAINST WHICH THE A FORESAID APPEALS HAVE BEEN FILED HAS NOT BEEN ENCLOSED ALONG WITH APPEAL PAPERS NOR THE FORM NO.35 AND GROUNDS OF APPEALS FURNISHED BEFORE THE C IT(A) HAVE BEEN ENCLOSED ALONGWITH SAID APPEALS. THE ASSESSEE HAS ALSO NOT ATTACHED THE 3 COPY OF THE ASSESSMENT ORDER FOR THE RELEVANT ASSES SMENT YEAR IN DUPLICATE ALONGWITH THE AFORESAID APPEAL PAPERS. ACCORDINGL Y, WE DISMISS THE SAID APPEALS BEING DEFECTIVE. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF JULY, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15 TH JULY, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4