Dharaskar Bhaskar Amrutrao, V. Deputy Commissioner of Income-tax,

ITA 456/PUN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0823 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA , AM . / ITA NO. 456 /PN/201 4 / ASSESSMENT YEAR : 20 0 8 - 09 DHARASKAR BHASKAR AMRUTRAO NAIK C/O SHRI KISHOR BHASKARRAO DHARASKAR, WAN PROJECT COLONY, SHEGAON, DIST. BULDHANA. . / APPELLANT PAN: AAFHD6032G VS. THE DY. COM MISSIONER OF INCOME TAX, CIRCLE 3, NANDED . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SHRI DHEERAJ KUMAR JAIN / DATE OF HEARING : 24 . 11 .2015 / DATE OF PRONOUNCEMENT: 27 . 11 .2015 / ORDER PER SUSHMA CHOWLA, JM: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT (A) , AURANGABAD , DATED 1 3 . 0 9 .201 3 RELATING TO ASSESSMENT YEAR 200 8 - 09 AGAINST ORDER PASSED U NDER SECTION 143(3) OF THE INCOME - TAX ACT, 1961 (IN SHORT THE ACT) . 2. THE PRESENT APPEAL WAS CALLED FOR HEARING , H OWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. THIS APPEAL WAS FIXED FOR HEARING ON 11.08.2015 , ON WHICH DATE ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT . THE ITA NO. 456 /PN/201 4 DHARASKAR BHASKAR AMRUTRAO NAIK 2 MATTER WAS ADJOURNED TO 24.11.2015 WITH DIRECTION TO SERVE THE NOTICE ON LEGAL HEIR AS PER VERIFICATION CERTIFICATE AVAILABLE ON RECORD. HOWEVER, WE FIND THAT THE LEGAL HEIR OF THE ASSESSEE HAS FAILED TO COMPLY WITH THE NOTICE /S ISSUED BY THE TRIBUNAL. THE PRESENT APPEAL IS FILED AFTER DELAY OF 40 DAYS. THE ASSESSEE HAS FURNISHED AN AFFIDAVIT THAT THE SAME COULD NOT BE FURNISHED WITHIN STIPULATED TIME AS HE WAS BU SY IN HOSPITALIZATION OF HIS MOTHER, WHO EVENTUALLY EXPIRED. HOWEVER, THE ASSESSEE HAS FAILED TO FURNISH COMPLETE INFORMATION IN THIS REGARD I.E. DATE S OF ILLNESS , ETC. AND HAS ALSO NOT FURNISHED EVIDENCE IN THIS REGARD. IN VIEW THEREOF, THE APPEAL OF TH E ASSESSEE IS DISMISSED IN LIMIN E BEING TIME BARRED. IN VIEW OF OUR DISMISSING THE APPEAL IN LIMIN E , WE ARE NOT ADJUDICATING THE ISSUE ON MERITS. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER P RONOUNCED ON THIS 27 TH DAY OF NOVEMBER , 2 01 5 . SD/ - SD/ - (PRADIP KUMAR KEDIA) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 27 TH NOVEMBER , 2015 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / TH E APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A), AURANGABAD ; 4. / THE CIT , AURANGABAD ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE