Shri Madhavrao T. Patil, Nashik V. Asstt. CIT Cent. Cir. 1, Nasik, Nashik

ITA 651/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3192 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2010
• Appeal Filed By: Assessee
• Bench Allotted: Not Allotted
• Assessment Year: 2001-2002
• Appeal Filed On: 01-06-2009
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI B. RAMAKOTAIAH, AM SR.NO. ITA NO. A.Y. APPELLANT RESPONDENT 1. 651/PN/09 2001-02 MADHAVRAO T. PATIL, SHESHADRI, KULKARNI, SHARANPUR ROAD, NASIK PAN AHBPP1178J ASSTT. CIT CENT. CIR. 1, NASIK 2. 652/PN/09 2001-02 RANJEET M. PATIL ADDRESS SAME AS ABOVE PAN AASPP0730E -DO- 3. 653/PN/09 2001-02 SANJAY M PATIL ADDRESS AS ABOVE PAN AASPP0729R -DO- 4. 654/PN/09 2001-02 AVINASH M PATIL ADDRESS AS ABOVE PAN AHFPP9473N -DO- APPELLANTS BY : SHRI NIKHIL PATHAK RESPONDENT BY: SHRI HARESHWAR SHARMA ORDER PER SHAILENDRA KUMAR YADAV, JM ALL THESE APPEALS PERTAIN TO SAME GROUP AND ARISE OUT OF SEPARATE ORDERS OF CIT(A) I NASIK IDENTICALLY DATE D 15-4-2009 FOR A.Y. 2001-02. SINCE THE ISSUE RAISED IN ALL THE SE APPEALS IS COMMON, THEY WERE HEARD AND ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. IN THESE APPEALS, THE LEARNED AR FOR THE ASSESSE ES POINTED OUT THAT HE WANTED TO TAKE AN ADJOURNMENT O N THE ITA NO. 651 TO 654PN/09 PATIL GROUP A.Y. 2001-02 2 POINT OF BRINGING THE LEGAL HEIRS ON RECORD. HOWEV ER, ON PERUSAL OF RECORD, IT WAS FOUND THAT THE APPEALS HA VE ALREADY BEEN FILED ON BEHALF OF THE LEGAL HEIR BUT VERIFICA TION WAS NOT FOUND IN THE APPEAL MEMO WHICH IS NOT JUSTIFIED. IN ABSENCE OF VERIFICATION APPEALS CANNOT BE ENTERTAINED THAT TOO WHEN THE ISSUE OF LEGAL HEIR IS YET TO BE DECIDED. UNDER THE SE CIRCUMSTANCES, ALL THE APPEALS ARE DISMISSED FOR WA NT OF VERIFICATION. HOWEVER, THE ASSESSEES ARE AT LIBERT Y TO FILE THE APPEALS WITHIN A REASONABLE TIME AFTER REMOVING THE DEFECT OF LEGAL HEIRS AS WELL AS VERIFICATION. 3. IN THE RESULT, THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH DAY OF OCTOBER 2010. SD/- SD/- (B. RAMAKOTAIAH) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED TH 27 TH OCTOBER, 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT (A) I NASIK (4) CIT I NASIK (5) THE D.R. ITAT 'A' PUNE BENCH, PUNE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE