M/s Award Agro Traders Pvt. Ltd., Ludhiana V. ITO, W-6(1), Ludhiana

ITA 335/CHANDI/2019

AI Insights

This case involves three separate appeals by M/s Auster Agro Traders Pvt Ltd., M/s Access Agro Seeds Pvt. Ltd., and M/s Award Agro Pvt. Ltd. against the orders of the ld. CIT(A)-3, Ludhiana for the assessment year 2015-16. The appeals were dismissed by the Income Tax Appellate Tribunal, Chandigarh due to the non-appearance of the assessee's representatives and unrectified defects in the appeal documents. The tribunal noted that proper notices of hearing had been sent to the assessees, which were not returned undelivered, and thus proceeded to dismiss the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127811 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , ‘ A ’ , C H A N D I G A R H BEFO RE SHRI A. D. JAIN, VICE PRE SIDE NT & SHRI VIKR AM S INGH YA DA V, A CCO UNTA NT MEMBE R आयकर अपील सं./ ITA No. 3 3 3 / C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 5 - 1 6 M/s Auster Agro Traders Pvt Ltd., 39, Defence Colony, B.R. S. Nagar, Ludhiana Vs. बनाम The ITO, Ward-6(1), Ludhiana थायी लेखा सं./PAN NO: AAHCA5552B अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 3 3 4 / C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 5 - 1 6 M/s Access Agro Seeds Pvt. Ltd., 39, Defence Colony, B.R. S. Nagar, Ludhiana Vs. बनाम The ITO, Ward-6(1), Ludhiana थायी लेखा सं./PAN NO: AAFCA9663B अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 3 3 5 / C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 5 - 1 6 M/s Award Agro Pvt. Ltd., 39, Defence Colony, B.R. S. Nagar, Ludhiana Vs. बनाम The ITO, Ward-6(1), Ludhiana थायी लेखा सं./PAN NO: AAHCA5553A अपीलाथ /Appellant यथ /Respondent 333-334-335-Chd-2019- M/s Aster Agro Traders Pvt. Ltd. & Others, Ludhiana 2 नधा रती क ओर से/Assessee by : None राज व क ओर से/ Revenue by : Smt. Gagan Kundra, JCIT, स ु नवाई क तार$ख/Date of Hearing : 09.03.2023 उदघोषणा क तार$ख/Date of Pronouncement : 13.03. 2023 आदेश/Order Per A. D. Jai n, Vi ce Presi dent: These a re t hre e dif fer ent Asses ses appeals a ga inst t he respecti ve or ders of t he l d. CI T( A)- 3, Ludhi ana al l dat ed 14. 09. 2018 f or assess ment year 2015-16. 2. When the appeal s were call ed out for hearing, none was present on beha lf of th e assessee, nor an y appl i cati ons f or adjour n me nt have been f il ed b y t he r espect ive Asse ssee. We f ind t hat the pr oper not i ces of he ari ng had been sent b y RPA D t o t he assessees, which h ave not retur ned back un-ser ve d. It has al so been not i ced that eve n t he defect s poi nt ed o ut b y the R egist r y i n t he Defect Me mos, in t hese appe al s, have not been rect if ied. 3. Accor di ngl y, we f i nd no meri t i n t he appeals and t he same are di s mi ssed. The assessees wil l be at li bert y t o fi le thei r appl i cati ons 333-334-335-Chd-2019- M/s Aster Agro Traders Pvt. Ltd. & Others, Ludhiana 3 for r evi val of t he appeal s, i f so advi sed. 4. In the result , t he appe al s f il ed b y t he assessees are dismi ssed. Ord er pr onounced on 13. 03. 2023. Sd/ - Sd/ - (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 13 .03.2023 “आर.के.” आदेश क त*ल+प अ,े+षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आय ु 1त/ CIT 4. +वभागीय त न5ध, आयकर अपील$य आ5धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar