Ms. Balwinder Kaur, Mohali V. ITO, Mohali

ITA 535/CHANDI/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5323 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-06-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 18-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Assessee Lawyers: RAVINDER BINDLISH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: B BENCH: CH ANDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 535/CHANDI/2011 ASSESSMENT YEAR: 2006-07 MS. BALWINDER KAUR, H NO. 994 V. I.T.O. WARD-6 ( 4), MOHALI SECTOR 669, MOHALI PAN: ADYPC 2463 Q APPELLANT BY: SHRI RAVINDER BINDLISH RESPONDENT BY: SMT. JAISHREE SHARMA ORDER THE APPEAL FILED BY THE ASSESSEE WAS FOUND TO BE DE FECTIVE IN MATERIAL RESPECTS IN AS MUCH AS THE TRIBUNAL FEES PAID BY THE ASSESSE E WAS FOUND TO BE SHORT BY RS. 5002/-. IT WAS FOUND THAT THE ASSESSEE HAD NOT FILL ED COL. NOS. 2, 5 AND 11 OF THE MEMORANDUM OF APPEAL. THE ASSESSEE WAS THEREFORE SE RVED WITH A MEMO REQUIRING HER TO CORRECT THE AFORESAID DEFICIENCIES. THOUGH T HE ASSESSEE HAS NOW PAID TRIBUNAL FEES AS PRESCRIBED, THE ASSESSEE HOWEVER HAS NOT RE MOVED OTHER DEFICIENCIES IN THE APPEAL MEMO. THE APPEAL CAME UP FOR HEARING ON 20.6 .2011. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HOWEVER SOUGHT ADJO URNMENT. AT THAT STAGE ALSO THE ASSESSEE WAS DIRECTED TO REMOVE OTHER DEFICIENCIES. THE APPEAL CAME UP FOR HEARING ON 19.7.2011. IT WAS FOUND THAT THE ASSESSEE HAS NO T REMOVED DEFICIENCIES AS ALREADY BROUGHT TO HER NOTICE. IN VIEW OF THE PERSISTENT FA ILURE ON THE PART OF THE ASSESSEE IN REMOVING THE DEFICIENCIES ALREADY COMMUNICATED TO H ER, THERE IS NO OPTION LEFT EXCEPT TO DISMISS THE PRESENT APPEAL. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED. THE ASSESSEE MAY, IF SO ADVISED, FILE A FRESH APPEAL EXPLAINING THE REASONS FOR DELAY, IF ANY, IN FILING THE APPEAL. ORDER PRONOUNCED ON 27 JULY 2011 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVA STAVA) JUDICIAL MEMBER ACCOUNTANT MEM BER CHANDIGARH: THE 27 JULY 2011 SURESH COPY TO: 1. THE APPELLANT, MS. BALWINDER KAUR, MOHALI 2. THE RESPONDENT, I.T.O. W-6(4), MOHALI 3. THE CIT(A), CHANDIGARH 4. THE LD. CIT, CHANDIGARH 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH ASSISTANT REGISTRAR, ITAT, CHANDIGARH