MEASAGE HANDICRAFTS EMPORIUM, SRINAGAR V. INCOME TAX WARD - 1 , SRINAGAR

ITA 461/ASR/2019

AI Insights

The Income Tax Appellate Tribunal in Amritsar dismissed three appeals filed by Sh. Ghulam Ahmed & Sons, M/s Handicrafts Emporium, and Sh. Mohd. Shafi Mir against the orders of the Commissioner of Income Tax (Appeals)-1, Amritsar. The appeals were dismissed in limine due to procedural deficiencies such as the use of an incorrect form for filing, incomplete assessment orders, and insufficient payment of the tribunal fee. Despite notifications sent via email and postal services, the appellants failed to rectify these issues, leading to the dismissal of their appeals.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 114579 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-12-2022
• Assessment Year: misc
• Appeal Filed On: 01-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 224/Asr/2019 Assessment Year: 2007-08 Sh. Ghulam Ahmed & Sons Tengpora Nawa Kadal, Srinagar [PAN: AABFG 3233G] Vs. Income Tax Officer, Ward-1 st , Srinagar (Appellant) (Respondent) I.T.A. No. 461/Asr/2019 Assessment Year: 2008-09 M/s Handicrafts Emporium Abikarpora Rainwari, Srinagar [PAN: AADFH 2967A] Vs. Income Tax Officer, Ward-1 st , Srinagar (Appellant) (Respondent) I.T.A. No. 445/Asr/2019 Assessment Year: 2009-10 Sh. Mohd. Shafi Mir Gangoo Pulwama, Kashmir [PAN: AMGPM 7863B] Vs. Income Tax Officer, Anantnag (Appellant) (Respondent) Appellant by : None Respondent by : Smt. Ratinder Kaur, Sr. DR Date of Hearing: 06.12.2022 Date of Pronouncement: 12.12.2022 ITA Nos. 224/Asr/2019 & Ors Ghulam Ahmed v. ITO 2 ORDER Per Bench: All the captioned appeals have been filed by the assessees against the orders passed by the ld. Commissioner of Income Tax (Appeals)-1, Amritsar. 2. None appeared for these assessee’s nor is any application regarding removal of the deficiency in the memorandum of appeal received. 3. On verification of the memorandum of appeal following common deficiencies noticed by the registry, were communicated to the assessee by way of email and postal department. (i) Appeal was not filed in the prescribed Form No. 36 (ii) Assessment orders were not filed in duplicate. (iii) In ITA No. 445/Asr/2019, there is a short payment of Tribunal fee of Rs.1560/-. (iv) Some of the columns in Form No. 36 were not filled up correctly to determine the delay in filing of the appeal. 4. Despite the deficiency letter being issued by hand and by email, these appellant assessees has not responded and not bothered to revise the Form 36 in the prescribed form. ITA Nos. 224/Asr/2019 & Ors Ghulam Ahmed v. ITO 3 5. In view of the deficiencies in the memorandum of appeals filed by the appellant assessees, these subject appeals are not maintainable under law in order to adjudicate the grievance of the appellants. These appeals are dismissed in limine, however, the appellant assessees shall have the right to revive all the appeals on removal of the deficiencies in the memorandum of the respective appeals. Thus, all these three appeals are rejected as defective appeals. 6. In the result, the appeals of the assessees are dismissed as infructuous. Order pronounced in the open court on 12.12.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order