M/s. Shreeji Propack Pvt. Ltd., Haridwar V. ITO (TDS), Haridwar

ITA 6263/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5186 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 05-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: TDS

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH G, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6263, 6264 & 6265/DEL/2016 ASSESSMENT YEARS: 2012-13, 2013-14 & 2014-15 SHREEJI PROPACK PVT. LTD., PLOT NO. 5, SECTOR-1A SIDCUL HARIDWAR. PAN-AAAAK0211G (APPELLANT) VS. INCOME - TAX OFFICER(TDS), HARIDWAR (RESPONDENT) APPELLANT BY WRITTEN SUBMISSIONS RESPONDENT BY SH. F.R. MEENA, SR. DR ORDER PER L.P. SAHU, A.M.: ALL THESE APPEALS ARE FILED BY THE ASSESSEE AGAINS T A COMMON ORDER DATED 27.06.2016 OF LD. CIT(A), MUZAFFARNAGAR FOR THE ASS ESSMENT YEARS 2012-13 TO 2014-15 RESPECTIVELY WITH RESPECT TO THE DEMANDS RA ISED U/S. 201(1)/201(1A) OF THE IT ACT, 1961. 2. ON THE DATE OF HEARING, THERE WAS NONE TO REPRES ENT THE ASSESSEE. HOWEVER, A WRITTEN SUBMISSION OF THE ASSESSEE WAS THERE ON R ECORD FOR CONSIDERATION. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND HAVE GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. DATE OF HEARING 15.05.2019 DATE OF PRONOUNCEMENT 27.05.2019 ITA NOS. 6263, 6264 & 6265/DEL/2016 2 3. DURING THE COURSE OF HEARING, IT WAS NOTICED THA T THE PRESENT APPEALS FILED BY THE ASSESSEE ARE BARRED BY LIMITATION BY THREE D AYS. THE REGISTRY HAS POINTED OUT THIS DEFECT IN ITS MEMORANDUM. THE RECORD ALSO REVEALS THAT THE ASSESSEE HAS NEITHER EXPLAINED THE DELAY OF THREE DAYS NOR HAS F ILED ANY APPLICATION FOR CONDONATION OF THIS DELAY. THUS, THE DEFECT STILL S TANDS NOT REMOVED. THEREFORE, THE APPEALS, BEING BARRED BY LIMITATION, CANNOT BE ENTERTAINED FOR DECISION ON MERITS. ACCORDINGLY, THE APPEALS DESERVE TO BE DISM ISSED AS DEFECTIVE. 4. IN THE RESULT, ALL THE THREE APPEALS ARE DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.05.2019. SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27.05.2019 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI