Sh. Reetinder Sidhu, Chandigarh V. ITO, Chandigarh

ITA 329/CHANDI/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5033 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 16-02-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 07-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Condonation of delay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO. 329/CHD/2016 ASSESSMENT YEAR: 2002-03 SH. REETINDER SIDHU, VS. THE INCOME TAX OFFICER, CHANDIGARH WARD 1(2),CHANDIGARH PAN NO. AQQPS6611R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. MANJIT SINGH DATE OF HEARING : 10.07.2017 DATE OF PRONOUNCEMENT : 13.07.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 27.11.2013 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), [HEREINAFTER REFERRED TO AS CIT(A)], CHANDIGARH VID E WHICH LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE BEI NG BARRED BY LIMITATION FOR THE PERIOD OF MORE THAN 4 MONTHS. 2. AS POINTED OUT BY THE REGISTRY, THE PRESENT APPE AL BEFORE US IS ALSO A TIME BARRED APPEAL WITH A DELAY OF FIVE DAYS. NO AP PLICATION FOR CONDONATION OF DELAY HAS BEEN FILED ALONG WITH GROU NDS OF APPEAL. NOTICE OF THE APPEAL HAS BEEN ISSUED TIME AND AGAIN TO THE ASSESSEE LASTLY ON 2 27.6.2017, AS DIRECTED VIDE ORDER DATED 22.6.2017 B Y SPEED POST, BUT NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. EVEN NO APPLICATION FOR CONDONATION OF DELAY HAS B EEN FILED BEFORE THE LD. CIT(A) WHO DISMISSED THE APPEAL OF THE AS SESSEE BEING BARRED BY LIMITATION. 3. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.07.2017 SD/- SD/- (DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13.07.2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR