Kmal Bhuinya, Howrah V. I.T.O.,Ward-46(2), Kolkata

ITA 685/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8712 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ)] I.T.A. NO. 685/KOL/2019 ASSESSMENT YEAR: 2015-16 SHRI KAMAL BHUINYA............................................................................APPELLANT GROUND FLOOR, VILL. & PO. MANISNGHAPUR, HOWRAH 711 404. [PAN: AFQPB 5320 R] VS ACIT, WARD 46(2), KOLKATA..............................RESPONDENT KOLKATA 700 001. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 18, 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 18, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 14, KOLKATA DATED 18.01.2019. 2. AFTER RECEIPT OF THIS APPEAL, THE REGISTRY NOTICED THAT THERE WERE THE FOLLOWING DEFECTS IN THE APPEAL FILED BY THE ASSESSEE: 1. RESPONDENTS NAME IN CAUSE TITLE OF FORM-36 IS NOT CORRECTLY FILLED IN. 2. THE IMPUGNED ORDER OF THE CIT(A) WAS NOT FILED. ACCORDINGLY DEFECT NOTICE WAS ISSUED BY THE REGISTRY ON 01.05.2019 POINTING OUT THE ABOVE DEFECTS AND GIVING THE ASSESSEE AN OPPORTUNITY TO RECTIFY THE SAME WITHIN THE SPECIFIED PERIOD. THERE WAS HOWEVER NO RESPONSE ON THE PART OF THE ASSESSEE TO THE SAID DEFECT NOTICE. 3. THEREAFTER, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 02.09.2019. NONE HOWEVER APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. THE APPEAL OF THE ASSESSEE AGAIN WAS FIXED FOR HEARING BEFORE THE TRIBUNAL ON 18.11.2019 I.E. TODAY. NONE HOWEVER APPEARED 2 I.T.A. NO. 685/KOL/2019 ASSESSMENT YEAR: 2015-16 SHRI KAMAL BHUINYA ON BEHALF OF THE ASSESSEE AND EVEN THE DEFECTS IN THE APPEAL OF THE ASSESSEE HAVE REMAINED UNRECTIFIED. KEEPING IN VIEW THE FAILURE OF THE ASSESSEE TO REMOVE THE DEFECT IN THIS APPEAL FILED BEFORE THE TRIBUNAL INSPITE OF SUFFICIENT OPPORTUNITY AFFORDED IN THIS REGARD, THIS APPEAL OF THE ASSESSEE IS TREATED AS DEFECTIVE AND DISMISSED ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 18/11/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI KAMAL BHUINYA, GROUND FLOOR, VILL. & PO. MANISNGHAPUR, HOWRAH 711 404. 2. ACIT, WARD 46(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA