Shree Ganesh Transport, Dhenkanal V. ITO, Dhenkanal

ITA 367/CTK/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7203 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 24-08-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D.K.PRADHAN
• Assessee Lawyers: D.PATI
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO. 367/CTK/2015 ASSESSMENT YEAR : 2010 - 2011 SHREE GANESH TRANSPORT, GUNDICHAPARA, GADASILA, DHENKANAL VS. ITO, WARD - 2, DHENKANAL. PAN/GIR NO. ABMFS 9561 K (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI D.PATI, AR REVENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 02 /02 / 2017 DATE OF PRONOUNCEMENT : 02 /02 / 2017 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 1, BHUBANESWAR , DATED 15.3.2015 , FOR THE ASSESSMENT YEAR 2010 - 2011 BY RAISING THE FOLLOWING GROUNDS OF APPEAL: 1 .THAT THE ORDER PASSED BY THE ID. BELOW FORUM, SUFFERS THE VICE OF ILLEGALITY AND ARBITRARINESS. 2. THAT THE ORDER PASSED BY THE ID. BELOW FORUM IS ILLEGAL AND ARBITRARY BECAUSE, ASSESSMENT WAS MADE EXPARTE, WITHOUT SERVING PROPER STATUTORY NOTICE AND CONSEQUENTIALLY THE APPEAL PROCEEDING IS INVALID. 3. THAT THE ORDER PASSED BY ID. BELOW FORUM ARE INVALID FOR COMPLETION OF AS SESSMENT AND APPEAL, REJECTING THE BOOKS OF ACCOUNTS WITHOUT FOLLOWING DUE PROCEDURE OF LAW. 4. THAT THE DETERMINATION OF TOTAL INCOME AT THE RATE OF 8%, IS ILLEGAL AND ARBITRARY, AS THE APPELLANT IS CARRYING TRANSPORT BUSINESS. 2 ITA NO. 367/CTK/2015 ASSESSMENT YEAR :2010 - 2011 5. THAT THE ADDITION MAD E ON THE GROUND OF INCOME FROM OTHER SOURCES IS ILLEGAL AND ARBITRARY. 6. THAT OTHER GROUNDS IF ANY SHALL BE URGED AT THE TIME OF HEARING. 2. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LIMITATION OF 61 DAYS. THE REGISTRY OF THE TRIBUNAL ISSUED A DEF ECT MEMO ON 28.8.2015 TO THE ASSESSEE POINTING OUT THAT THE APPEAL IS BARRED BY LIMITATION BY 61 DAYS AND REQUESTED THE ASSESSEE TO FILE A CONDONATION PETITION WITH AFFIDAVIT. SINCE THEN THE APPEAL HAS BEEN FIXED ON 24.10.2016, 23.11.2016, 23.12.2016 AND 18.1.2017 AND ADJOURNED AT THE REQUEST OF LD A.R. OF THE ASSESSEE AND T ILL DATE, THE ASSESSEE HAS NOT FILED THE CONDONATION PETITION. 3. IN VIEW OF ABOVE FACTS OF THE CASE, THE APPEAL BEING BARRED BY LIMITATION BY 61 DAYS, IS DISMISSED AS UNADMITTED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOU NCED IN THE OPEN COURT ON 02 /02 /2017 IN THE PRESENCE OF PARTIES. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 02 /02 /2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : SHREE GANESH TRANSPORT, GUNDICHAPARA, GADASILA, DHENKANAL 2. THE RESPONDENT. ITO, WARD - 2, DHENKANAL. 3. THE CIT(A) - 1, BHUBANESWAR, 4. PR.CIT - 2, BHUBANESWAR. 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY// 3 ITA NO. 367/CTK/2015 ASSESSMENT YEAR :2010 - 2011