Arsh International, Mohali V. DCIT, Mohali

ITA 452/CHANDI/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68549 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-10-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 23-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES ACHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.452/CHD/2012 ASSESSMENT YEAR:2006-07 M/S ARSH INTERNATIONAL, VS THE DY.COMMISSIONER OF LPLOT NO. 17, INCOME TAX, PHASE IX, CIRCLE 6 (1), MOHALI. MOHALI. PAN NO. AAFFA1220M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHI LESH GUPTA DATE OF HEARING : 30.10.2013 DATE OF PRONOUNCEMENT : 31.10.2013 O R D E R PER SUSHMA CHOWLA, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF CIT(A), DATED 25.01.2012 RELATING TO ASSESSMENT YEAR 2006-0 7 AGAINST THE ORDER PASSED UNDER SECTION 144 OF THE INCOME-TAX ACT, 196 1 ( 'THE ACT' FOR SHORT). 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE. FROM THE PERUSAL OF THE APPEAL MEMO, IT TRANSPIRES THAT CERTAIN DEFECTS IN MEMO OF APPEAL WERE POINTED OUT TO THE ASSESSEE BY THE ASSISTANT REGISTRAR, WHICH TILL DATE HAVE NOT BEEN REMOVED BY THE ASSESSEE. THE DEFECTS ARE AS UNDER : 1. TRIBUNALS FEES SHORT BY RS. 10,000/-. 2 APPEAL IS NOT FILED IN PROPER FORM. 2 3. TIME AND AGAIN NOTICE HAS BEEN ISSUED TO THE ASS ESSEE BUT THE ASSESSEE HAS FAILED TO REMOVE THE DEFECTS. THE FIRS T DEFECT IS OF NON- PAYMENT OF TRIBUNAL FEE WITHOUT WHICH THE APPEAL IS NOT MAINTAINABLE. EVEN ON THE APPOINTED DATE OF HEARING, NONE WAS PRE SENT ON BEHALF OF THE ASSESSEE. IN THE ENTIRETY OF THE ABOVESAID FACTS A ND CIRCUMSTANCES, THE APPEAL OF THE ASSESSEE IS DISMISSED IN-LIMINE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST OCTOBER, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOW LA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 31 ST OCTOBER,2013 POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH