Jasbir Singh Prop., Patiala V. ITO, Patiala

ITA 72/CHANDI/2011

• Counselvise Citation: 7221514 RSA 2011
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 21-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 72/CHD/2011 ASSESSMENT YEAR: 2006-07 SHRI JASBIR SINGH, VS. THE ITO, WARD-2 PROP. JASBIR SINGH GURCHARAN SINGH, PATIALA PATIALA PAN NO. AKMPS7985F (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. JAISHREE SHARMA DATE OF HEARING : 24.8.2011 DATE OF PRONOUNCEMENT : 26.08.2011 ORDER PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), PATIALA DATED 19.10.2010 RELATING TO ASSESSMENT YEAR 2006-0 7 AGAINST THE PENALTY LEVIED UNDER SECTION 271 (1)(C) OF THE I.T. ACT, 1961. 2. THE PRESENT APPEAL WAS FILED BY THE ASSESSEE ON 21.1.2011. A DEFECT NOTICE WAS ISSUED TO THE ASSESSEE FOR REMOVI NG THE UNDER MENTIONED DEFECTS:- 1. TRIBUNALS FEE SHORT BY RS. 5,867/- 2. ORIGINAL GROUNDS OF APPEAL BEFORE ITAT IS INCOMPLET E 3. COPY OF ASSESSMENT ORDER NOT FILED IN DUPLICATE U/S 143(3) 4. VERIFICATION IS INCOMPLETE 2 3. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 1.3.2011. THE ASSESSEE TILL DATE HAS NOT REMOVED THE ABOVE MENTIO NED DEFECTS. 4. THE APPEAL OF THE ASSESSEE FIXED FOR HEARING ON 1.3.2011 WAS ADJOURNED TO 2.5.2011 AT THE REQUEST OF THE ASSESSE E AND WAS FURTHER ADJOURNED TO 16.6.011 AND 24.8.2011 AT THE REQUEST OF THE ASSESSEE. ON THE APPOINTED DATE OF HEARING I.E. 24.8.2011, NEITH ER THE COUNSEL FOR THE ASSESSEE APPEARED NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT OF THE DATE OF HEARING. THE ASSESSEE TILL DATE HAS NOT RE CTIFIED THE DEFECTS POINTED OUT BY THE REGISTRY IN THE DEFECT NOTICE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE PRESE NT APPEAL AND AS SUCH THE SAME IS DISMISSED IN LIMINE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF AUGUST, 2011. SD- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : AUGUST, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3