Rajendra M. Murkute, Pune V. Deputy Commissioner of Income-tax,

ITA 767/PUN/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1826 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KIRAN S DESH
• Section: 143(3)

Judgement Text

] ]] ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , !, # $ BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA, AM ITA NO.767/PN/2014 ASSESSMENT YEAR : 2008-09 SHRI RAJENDRA M. MURKUTE, UDIT APARTMENT, SANGHVI NAGAR, D. P. ROAD, PARIHAR CHOWK, AUNDH, PUNE 411 007. PAN : AHPPM9697M . APPELLANT VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 4, PUNE. . RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : KIRAN S. DESHPANDE / DATE OF HEARING : 02.05.2016 / DATE OF PRONOUNCEMENT: 11.05.2016 % / ORDER PER PRADIP KUMAR KEDIA, AM : THE CAPTIONED APPEAL FILED BY THE ASSESSEE IS AGAIN ST THE ORDER OF CIT(A)-II, PUNE DATED 31.12.2013 RELATING TO ASSESS MENT YEAR 2008-09 PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 (I N SHORT THE ACT). 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF SERVICE OF NOTICE. THE LD. DEPARTMENTAL REPRESE NTATIVE, KIRAN S. DESHPANDE APPEARED ON BEHALF OF THE RESPONDENT/REVE NUE. INITIALLY, THE HEARING WAS FIXED ON 12.10.2015. ON 12.10.2015 NON E APPEARED ON BEHALF OF THE ASSESSEE AND NO ANY ADJOURNMENT WAS SOUGHT BY T HE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE. THE APPEAL WAS RE -FIXED FOR HEARING ON 09.02.2016. THEREAFTER, APPEAL WAS AGAIN RE-FIXED FOR HEARING ON 02.05.2016. HOWEVER, ON 02.05.2016 NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR ANY ADJOURNMENT WAS SOUGHT BY THE ASSESSEE. IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THE ABSENCE OF ANY APPEARANCE BY THE 2 ITA NO.767/PN/2014 ASSESSEE IN PERSON OR THROUGH AUTHORIZED REPRESENTA TIVE INSPITE OF SERVICE OF NOTICE, WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE QUA THE ASSESSEE AFTER HEARING THE RESPONDENT/REVENUE ON MERITS IN TERMS O F RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 3. WHEN THE CAPTIONED APPEAL WAS CALLED FOR HEARING , WE NOTICE THAT THE ASSESSEE HAS FILED THE CAPTIONED APPEAL ON 16.04.20 14 WITH TRIBUNALS FEES OF RS.1000/- AS AGAINST THE PROPER INSTITUTION FEE OF RS.10,000/-. A DEFECT MEMO WAS ISSUED TO THE ASSESSEE ON 22.04.2014 AND WAS AD VISED TO CURE THE SAID DEFECT. BUT, THE DEFECT HAS NOT BEEN CURED. IN THE ABSENCE OF REQUISITE TRIBUNALS FEES OF RS.10,000/- WHICH IS MANDATORY P AYABLE BY THE ASSESSEE WITH THE MEMO OF APPEAL, WE ARE UNABLE TO ADMIT THE CAPTIONED APPEAL OF THE ASSESSEE AND ALSO UNABLE TO DECIDE THE ISSUE ON MER ITS AND THE SAID CAPTIONED APPEAL OF THE ASSESSEE IS THEREFORE DISMISSED IN LIMINE . HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY TO PAY REQUISITE INSTITUTION FE ES TO RECALL THE CAPTIONED APPEAL TO BE DECIDED ON MERITS AFTER SHOWING SUFFICIENT CA USE FOR NON-APPEARANCE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON THIS 11 TH DAY OF MAY, 2016. SD/- SD/- ( SUSHMA CHOWLA ) ( PRADIP KUMAR KEDIA ) / JUDICIAL MEMBER # / ACCOUNTANT MEMBER PUNE ; DATED : 11 TH MAY, 2016. % & '() *)' / COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)- II, PUNE; 4) THE CIT- II, PUNE; 5) THE DR A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. %+ / BY ORDER , ' # //TRUE COPY// $ %& # '( / SR. PRIVATE SECRETARY ) '* , / ITAT, PUNE