M/s. Sridevi Handlooms, Chirala V. The DCIT, Ongole

ITA 406/VIZ/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8952 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 26-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI D. MANMOHAN, HONBLE VICE-PRESIDENT ITA NO. 406/VIZ/2016 (ASST. YEAR : 2004-05) M/S. SRIDEVI HANDLOOMS, C/O M/S. BAPANAIAH & CO., CAS, MUNICIPAL OFFICE ROAD, CHIRALA, PRAKASAM DISTRICT. VS. DCIT, CIRCLE-1(1), GUNTUR. PAN NO. AAQFS 0657 M (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI M.K. SETHI SR. DR DATE OF HEARING : 01/05/2017. DATE OF PRONOUNCEMENT : 01/05/2017. O R D E R THIS APPEAL, FILED BY THE ASSESSEE, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A)-1, GUNTUR, DATED 29/07/2016 AND IT PERTAINS TO ASSESSMENT YEAR 2004-05. 2. SINCE ASSESSEE FILED THIS APPEAL WITH THE FOLLOWING DEFECTS, NOTICE WAS SENT BY RPAD BY GIVING HIM OPPORTUNITY TO CURE THE DEFECTS:- 1) CAUSE-TILE IN FORM NO.36 IS NOT FILLED IN PROPERLY I.E. NAMES OF THE PARTIES WERE NOT MENTIONED. (THOUGH ASSESSEE IS A FIRM, IN THE VERIFICATION COLUMN, SHRI J. SUBBA RAO WAS REFERRED TO AS APPELLANT) 2) SHORT PAYMENT OF INSTITUTION FEE. 2 ITA NO. 406/VIZ/2016 (M/S. SRIDEVI HANDLOOMS) 3) ORIGINAL CHALLAN IS UNDER THE WRONG HEAD I.E. TAX ON REGULAR ASSESSMENT. 3. THOUGH, THESE DEFECTS WERE BROUGHT TO THE NOTICE OF THE ASSESSEE, THE SAME WERE NOT CURED TILL DATE. SINCE, ASSESSEE HAS NOT CURED THE DEFECTS, A NOTICE WAS ISSUED (AD CARD ON RECORD) AND POSTED THE APPEAL FOR HEARING, SO AS TO ENABLE THE ASSESSEE TO HAVE ANOTHER OPPORTUNITY TO RECTIFY THE DEFECTS AND TO ARGUE ITS MATTER. HOWEVER, NONE APPEARED FOR THE ASSESSEE EVEN IN RESPONSE TO THE NOTICE. 4. AS COULD BE NOTICED FROM THE ACKNOWLEDGEMENT CARD, WHICH IS ON RECORD, NOTICE WAS SERVED UPON THE ASSESSEES REPRESENTATIVE, WHOSE ADDRESS WAS MENTIONED IN COLUMN NO.10 OF FORM NO. 36, ON 27/04/2017. HOWEVER, NONE APPEARED FOR THE ASSESSEE TODAY. UNDER THESE CIRCUMSTANCES, I AM OF THE VIEW THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE MATTER. IN VIEW OF THE DEFECTS, I DISMISS THE APPEAL AS UN-ADMITTED. PRONOUNCED ACCORDINGLY IN THE OPEN COURT TODAY I.E. 01 ST DAY OF MAY, 2017. SD/ - (D. MANMOHAN) VICE-PRESIDENT DATED : 01 ST MAY, 2017. VR/- 3 ITA NO. 406/VIZ/2016 (M/S. SRIDEVI HANDLOOMS) COPY TO: 1. THE ASSESSEE M/S. SRIDEVI HANDLOOMS, C/O M/S. BAPANAIAH & CO., CAS, MUNICIPAL OFFICE ROAD, CHIRALA, PRAKASAM DISTRICT. 2. THE REVENUE - DCIT, CIRCLE-1(1), GUNTUR. 3. THE PCIT, GUNTUR. 4. THE CIT(A)-1, GUNTUR. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER