Chaturbhuj Pradhan, Bhubaneswar V. ITO, Ward-1(3), Bhubaneswar

ITA 446/CTK/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3823 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO.446 /CTK/2016 ASSESSMENT YEAR : 2011 - 2012 CHATURBHUJ PRADHAN, FLAT NO.605, RAJENDRA VIHAR APARTMENT, FOREST PARK, BHUBANESWAR. VS. ITO, WARD - 1(3), BHUBANESWAR. PAN/GIR NO. AAPPP 5235 R (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 17 /05/ 2017 DATE OF PRONOUNCEMENT : 17 /05 / 2017 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 2, BHUBANESWAR , DATED 19.9.2016 , FOR THE ASSESSMENT YEAR 2011 - 12 . 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE LD CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS.5,24,542/ - MADE BY THE ASSESSING OFFICER WITHOUT GIVING FURTHER OPPORTUNITY. 3. THE APPEAL WAS FILED ON 30.12.2016 ON PAYMENT OF TRIBUNAL FEES OF RS.1000/ - . THE REGISTRY ISSUED A DEFECT NOTICE TO THE ASSESSEE ON 13.1.2017 TO RECTIFY THE FOLLOWING DEFECTS: 1. LESS APPEAL FEE OF RS.9000/ - 2. RESPONDENT COLUMN IS WRONGLY FILED IN. 3. COL NO.II IS WRONGLY FILLED IN. 2 ITA NO.446/CTK/2016 ASSESSMENT YEAR : 2011 - 2012 4. APPEAL IS TIME BARRED BY 38 DAYS. 4. FURTHER, NOTICE FIXED THE HEARING FOR TODAY I.E. 17.5.2017 WAS ISSUED ON 12.4.2017 AND IN THE SAID NOTICE ALSO, THE ASSESSEE WAS ASKED TO REMOVE THE FOLLOWING DEFECTS: 1. LESS APPEAL FEE OF RS.9000/ - 2. APPEAL IS TIME BARRED BY 38 DAYS, CONDONATION PETITION NOT FILED. 5. TODAY WHEN THE CASE WAS CALLED FOR HEARING, NONE A PPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THE NOTICE OF HEARING SENT TO THE ASSESSEE BY SPEED POST HAS NOT BEEN RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. 6. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CAS E, I FIND THAT THE ASSESSEE HAS FAILED TO DEPOSIT THE SHORT FEE OF RS.9000/ - AS POINTED OUT BY THE REGISTRY VIDE LETTER DATED 13.1.2017 TO THE ASSESSEE. THE ASSESSEE HAS FURTHER FAILED TO FILE CONDONATION PETITION EXPLAINING THE DELAY OF 38 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. THEREFORE, I AM OF THE CONSIDERED VIEW THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND HENCE, DISMISSED AS UNADMITTED. 7. IN THE RESULT, THE APPEAL F ILED BY THE ASSESSEE IS DISMISSED AS UNADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 /05/2017 IN THE PRESENCE OF PARTIES. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 17 /05/2017 B.K.PARIDA, SPS 3 ITA NO.446/CTK/2016 ASSESSMENT YEAR : 2011 - 2012 COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : CHATURBHUJ PRADHAN, FLAT NO.605, RAJENDRA VIHAR APARTMENT, FOREST PARK, BHUBANESWAR. 2. THE RESPONDENT. ITO, WARD - 1(3), BHUBANESWAR. 3. THE CIT(A) - 2, BHUBANESWAR 4. PR.CIT - , BHUBANESWAR. 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//