Chandra Prakash Sachdeva, Vijayawada V. The CIT (A), Kurnool

ITA 432/VIZ/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8955 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 31-10-2016
• 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. 432/VIZ/2016 (ASST. YEAR : 2007-08) CHANDRA PRAKASH SACHDEVA, PROP. M/S. KAMAL FOOT WEAR, B-1, INDUSTRIAL ESTATE, 100 FEET ROAD AUTONAGAR, VIJAYAWADA. VS. CIT(A), KURNOOL. PAN NO. ABJPC 1755 E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI M.K. SETHI SR. DR DATE OF HEARING : 03/05/2017. DATE OF PRONOUNCEMENT : 03/05/2017. O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A), KURNOOL AND IT PERTAINS TO ASSESSMENT YEAR 2007-08. 2. APPEAL PAPERS WERE SENT BY POST WHICH CONTAIN SEVERAL DEFECTS AT COLUMN NOS. 2, 6, 7 & 11 IN FORM NO. 36; INSTITUTION FEE PAID UNDER WRONG HEAD AND ONLY XEROX COPY WAS FILED. SINCE THERE WAS NO RESPONSE FROM THE ASSESSEE, APPEAL WAS POSTED FOR HEARING ON 03/05/2017 AND NOTICE WAS DULY SENT BY RPAD WHICH WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT ADDRESSEE. THE ASSESSEE HAS NOT INFORMED THE CHANGE OF ADDRESS TO THE REGISTRY. SINCE SEVERAL DEFECTS ARE NOTICED IN APPEAL FILED, WHICH ARE NOT RECTIFIED, AND THE 2 ITA NO. 432/VIZ/2016 (CHANDRA PRAKASH SACHDEVA) ASSESSEE HAS NOT CHOSEN TO FURNISH THE CORRECT ADDRESS, I HAVE NO ALTERNATIVE EXCEPT TO DISMISS THE APPEAL AS UN-ADMITTED MAINLY FOR THE FOLLOWING REASONS:- A) IN TAX LITIGATION, THE ASSESSING OFFICER SHOULD BE RESPONDENT, WHEREAS THE CIT(A) IS SHOWN AS RESPONDENT. B) SIMILARLY IN COLUMN NO. 11, THE ADDRESS OF THE RESPONDENT HAS TO BE FURNISHED WHEREAS, THE ASSESSEE ASSUMES THAT NOTICE TO DR OF ITAT WOULD BE SUFFICIENT; AND C) EVEN OTHERWISE, NO MATERIAL WAS PLACED BEFORE ME TO CONTRADICT THE FINDINGS OF THE LD. CIT(A). 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY IN THE OPEN COURT TODAY I.E. 03 RD DAY OF MAY, 2017. SD/- (D. MANMOHAN) VICE-PRESIDENT DATED : 03 RD MAY, 2017. VR/- COPY TO: 1. THE ASSESSEE CHANDRA PRAKASH SACHDEVA, PROP. M/S. KAMAL FOOT WEAR, B-1, INDUSTRIAL ESTATE, 100 FEET ROAD AUTONAGAR, VIJAYAWADA. 2. THE REVENUE ACIT, CIRCLE-2(1), VIJAYAWADA. 3. THE PCIT, VIJAYAWADA. 4. THE CIT(A), KURNOOL. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER 3 ITA NO. 432/VIZ/2016 (CHANDRA PRAKASH SACHDEVA) DATE INITIAL ORIGINAL DICTATION IS ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 03/05/2017 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 04/05/2017 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 04/05/2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 04/05/2017 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 04/05/2017 SR.PS 6. DATE OF PRONOUNCEMENT 03/05/2017 SR.PS 7. FILE SENT TO THE BENCH CLERK 04/05/2017 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE ASST. REGISTRAR 10. DATE OF DISPATCH OF ORDER