M/s. Sultanpur Zilla Sahkari Bank Ltd., Sultanpur V. Joint Director of Income Tax (I&CI), Lucknow

ITA 648/LKW/2019

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123030 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 10-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.648/Lkw/2019 Assessment Year: 2017-18 M/s Sultanpur Zila Sahkari Bank Ltd. Near Collectorate, Allahabad Road, Civil Lines, Sultanpur. PAN-AANAS 6008C Vs. Joint Director of Income Tax (I & CI), Lucknow (Appellant) (Respondent) O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: The captioned appeal has been preferred by the assessee against the penalty imposed u/s. 271FA of the Income Tax Act, 1961 (hereinafter called ‘the Act’) amounting to Rs.3,40,400/-. 2. None was present on behalf of the assessee when the appeal was called out for hearing. A perusal of the order sheet entries shows that the appeal was earlier fixed for hearing on 07.06.2022, then on 08.09.2022 and, thereafter, today and on all these three occasions, the assessee did not choose to be represented before this Tribunal. Further perusal of the records also shows that the notices for hearing had been sent through registered post and none of the notices have been returned unserved. Thus, there is a presumption that the notices were served on the assessee. A perusal of the records also shows that the appeal fee has been deposited Appellant by None present for the assessee Respondent by Shri Harish Gidwani, (DR) Date of hearing 10/05/2023 Date of pronouncement 11/05/2023 I.T.A. No.648/Lkw/2019 2 under the wrong head and defect memo had been issued by the Registry of the Tribunal on 28.10.2021 and, thereafter, reminders were sent on 25.05.2022, 14.06.2022, 25.07.2022, 27.09.2022, 28.11.2022 and 03.05.2023. However, the assessee has chosen not to remove the said defect also. 3. Further, the records also show that the assessee has challenged the impugned penalty imposed by the Joint Director of Income Tax (Intelligence & Criminal Investigation), Lucknow directly before this Tribunal without first preferring an appeal before the Ld. First Appellate Authority. In such a situation, we have no option but to hold that the present appeal is not maintainable before this Tribunal. Accordingly, we dismiss this appeal as not maintainable. 4. In the result, appeal of the assessee stands dismissed. (Order pronounced in the open court on 11/05/2023) Sd/- Sd/- ( ANADEE NATH MISSHRA ) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated: 11/05/2023 Aks Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow By Order Asstt. Registrar