Kapoor Raman Dharampal, Aurangabad V. Assitant Commissioner of Income-tax,

ITA 438/PUN/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0428 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-12-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 06-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL CHAWARE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 438 /PN/20 1 4 / ASSESSMENT YEAR: 20 0 3 - 04 KAPOOR RAMAN DHARAMPAL, SATYA NIWAS, JAWAHAR COLONY, AURANGABAD 431 005 . / APPELLANT PAN: A CQPK8839H VS. THE ASST. COMMISSIONER OF INCOME TAX , CIRCLE 2, AURANG ABAD . / RESPONDENT / APPELLANT BY : NONE / RESPOND ENT BY : SHRI ANIL CHAWARE / DATE OF HEARING : 13 . 1 2 .201 6 / DATE OF PRONOUNCEMENT: 13 . 1 2 .201 6 / ORDER PER SUSHMA CHOWLA, JM: T HIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT( A ), T HIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT( A ), AURANGABAD , DATED 1 7 . 07 .201 2 RELATING TO ASSESSMENT YEAR 20 0 3 - 0 4 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT ) . 2 . THE APPEAL OF ASSESSEE WAS FILED AFTER DELAY OF 477 DAYS. THE REGISTRY ISSUED DEFECT NOTICE TO THE ASSESSEE. THE APPEAL OF ASSESSEE WAS FIXED FOR HEARING ON 03.08.2015 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. FURTHER, HEARING ON 03.08.2015 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. FURTHER, NOTICE WAS GIVEN FOR 1 8.11.2015. THE LEARNED COUNSEL FOR THE ASSESSEE APPEARED ITA NO . 438 / PN /201 4 KAPOOR RAMAN DHARAMPAL 2 ON THE SAID DATE AND SOUGHT ADJOURNMENT. THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE COUNSEL TO 04.02.2016 , 25.04.2016 AND 04.07.2016 . ON 04.07.2016, THE COUNSEL FOR THE ASSESSEE WITHDREW HIS P OWER OF ATTORNEY. THE NOTICE WAS ISSUED TO THE PARTIES FOR 15.09.2016, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. ANOTHER NOTICE WAS ISSUED TO THE PARTIES FOR 13.12.2016. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLIC ATION WAS MOVED FOR ADJOURNMENT. THE ASSESSEE HAS FAILED TO REMOVE THE DEFECT AND HAS NOT FILED ANY CONDONATION APPLICATION EXPLAINING THE DELAY OF 477 DAYS. ACCORDINGLY, THE APPEAL OF ASSESSEE IS DISMISSED IN LIMINE AND FOR NON - APPEARANCE. 3 . IN THE RE SULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF DECEM BER , 201 6 . SD/ - SD/ - ( ANIL CHATURVEDI ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; D ATED : 13 TH DECEM BER , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE C I T (A), AURANGABAD ; 4. / THE C I T , AURANGABAD ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY O RDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE