Mool Chand Textiles, Meerut V. ITO, Meerut

ITA 3623/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3737 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI N.K. SAINI , ACCOUNTANT MEMBER AND BEFORE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A. NO. 3623 /DEL /201 5 A .Y. : 20 09 - 10 MOOL CHAND TEXTILES PUNEET KUMAR CHHIPIWARA, MEERUT PAN : ADLPK2637D VS. ITO WARD - 2(1), INCOME TAX OFFICE BHANSALI GROUND, DELHI ROAD MEERUT [APPELLANT] [RESPONDENT] APPELLANT BY: SH. V. RAJAKUMAR, ADVOCATE RESPONDENT BY: SMT. APARNA KARAN, CIT DR DATE OF HEARING: 23 10 2017 DATE OF PRONOUNCEMENT: 23 10 2017 O R D E R PER N.K. SAINI , A.M: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 31.3.2015 OF THE LEARNED CIT(A), MEERUT. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT INADVERTENT LY AND DUE TO OVERSIGHT NAME OF THE ASSESSEE WAS WRONGLY MENTIONED AS MOOL CHAND TEXTILES INSTEAD OF SHRI. PUNEET KUMAR. HE SOUGHT THE PERMISSION TO FILE FRESH FORM NO. 36 IN THE NAME OF SHRI. PUNEET KUMAR. IN HER RIVAL SUBMISSIONS, THE LEARNED CIT DR OBJE CTED THE ABOVE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE AND ITA NO. 3623/DEL/2015 2 SUBMITTED THAT THIS APPEAL IS NOT MAINTAINABLE SINCE THE ASSESSEE MOOL CHAND TEXTILES IS NOT AGGRIEVED AGAINST THE IMPUGNED ORDER WHICH DOES NOT PERTAIN TO THE ASSESSEE WHO FILED THIS APPEAL. 2. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT M/S MOOL CHAND TEXTILES FILED THE APPEAL . HOWEVER, THE COPY OF THE CHALLAN FOR DEPOSITING THE APPELLATE FEE WAS NOT ATTACHED TO THE APPEAL MEMO , SO IT IS NOT CLEAR AS TO WHETHER THE APPELLATE FEE WAS DEPOSITED BY M/S MOOL CHAND TEXTILES, MEERUT. WE, THEREFORE, DISMISS THIS APPEAL WITH THE LIBERTY TO THE ASSESSEE TO FILE THE APPE AL ALONGWITH APPLICATION FOR CONDONATION OF DELAY IN CASE THE APPELLATE FEE WAS DEPOSITED BY SHRI. PUNEET KUMAR TO WHOM THE IMPUGNED ORDER OF THE CIT(A) RELATES AND THE NAME OF M/S MOOL CHAND TEXTILES IN FORM NO. 36 WAS WRONGLY MENTIONED INADVERTENTLY DUE TO TYPOGRAPHICAL MISTAKE. ACCORDINGLY, THE APPEAL IN THE NAME OF M/S MOOL CHAND TEXTILES, MEERUT IS DISMISSED. 3 . IN THE RESULT, APPEAL OF THE ASSESSEE I N THE NAME OF M/S MOOL CHAND TEXTILES, MEERUT IS DISMISSED. ( P RONOUNCE D IN THE OP EN COURT AT THE TIM E OF HEARING ITSELF I.E. ON 23.10.2017. ) SD/ - SD/ - [ SUCHITRA KAMBLE ] [ N.K. SAINI ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 . 10 .2017 SH ITA NO. 3623/DEL/2015 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR