RAKESH ASHOK JAIN, MUMBAI V. ITO WD 3(3), KALYAN

ITA 4182/MUM/2015

• Counselvise Citation: 418219914 RSA 2015
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VISHWAS JADHAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ' SMC ' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA NO. 4182/MUM/2015 (ASSESSMENT YEAR: 2008 - 09 ) M/S. RAKESH ASHOK JAIN VS. INCOME TAX OFFICER C/O. N.A. KULKARNI 1ST FLOOR, WADAAL BLDG. DOMBIVILI EAST WARD 3 (3), KALYAN PAN - AAFPP0632Q APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI VISHWAS JADHAV DATE OF HEARING: 24.09. 2015 DATE OF PRONOUNCEMENT: 24 .0 9 .2015 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL IS FILED BY SHRI RAKESH ASHOK JAIN WHEREAS IN FORM NO. 36 IT HAS BEEN WRITTEN AS M/S. RAKESH ASHOK JAIN. UNDER SECTION 253(6) OF THE INCOME TAX ACT ASSESSEE HAS TO PAY INSTITUTION FEES IN ORDER TO FILE AN APPEAL. SINCE IT IS STATUTORY REQUIREMENT, ASSESSEE HAS TO FULFIL THE CONDITION IN THE STATUTE WHEREAS IN THE INSTANT CASE THE ASSESSEE HAS NOT FILED THE CHALLAN IN THE NAME OF SHRI RAKESH ASHOK JAIN WITH REGARD TO INSTITUTION FEES. THIS DEFECT WAS POINTED OUT TO THE ASSESSEE IN THE DEFECT MEMO. THE NAME O F THE TAX PAYER, IN THE COMPUTER GENERATED RECEIPT, WAS SHOWN AS RAKESH ASHOK KUMAR PARMAR WHEREAS THE NAME OF THE ASSESSEE HEREIN IS RAKESH KUMAR JAIN. ASSESSEE HAS NOT COME FORWARD TO RECTIFY THE DEFECT TILL DATE THOUGH THE CASE WAS ADJOURNED FROM TIME T O TIME. 2. UNDER THESE CIRCUMSTANCES I AM OF THE VIEW THAT THE APPEAL DESERVES TO BE DISMISSED FOR WANT OF PAYMENT OF INSTITUTION FEES AND ORDERED ACCORDINGLY. ITA NO. 4182/MUM/2015 M/S. RAKESH ASHOK JAIN 2 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER , 2015. SD/ - (D. MANMOHAN) VICE PRESIDENT MUMBAI, DATED: 24 TH SEPTEMBER , 2015 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) I, T HANE 4. THE CIT I, THANE 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI