S Kuldeep Singh, Ludhiana V. ITO, Ludhiana

ITA 801/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73429 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-01-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 26-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHLISH GUPTA
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.801/CHD/2013 ASSESSMENT YEAR : 2009-10 S.KULDEEP SINGH S/O AVTAR SINGH, VS. THE INCOME TAX OFFICER, H.NO.814-F, SAHEED BHAGAT SINGH WARD II(4), NAGAR, NEAR CITI CENTRE, LUDHIANA. PAKHOWAL ROAD, LUDHIANA. PAN: ADJPS6912R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHLISH GUPTA, DR DATE OF HEARING : 30.01.2014 DATE OF PRONOUNCEMENT : 30.01.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-II, LUDHIANA D ATED 23.11.2012 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF IN COME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE APPEAL WAS FIXED FOR HEARING ON 25.9.2013 ON WHICH DATE THE BENCH DID NOT FUNCTION. THEREAFTER THE APPEAL WAS FIXED FOR 30.1.2014 FOR WHICH NOTICE WAS ISSUED TO THE ASSESS EE BY REGISTERED AD. THE NOTICE HAS BEEN RETURNED BY THE POSTAL AUT HORITY WITH THE REMARKS LEFT. THE ASSESSEE HAS NOT FURNISHED ON RECORD ANY OTHER ADDRESS FOR CORRESPONDENCE. FURTHER FROM THE PERUSAL OF THE APPEAL MEMO, WE FIND THAT CERTAIN DEFECTS WERE POIN TED OUT TO THE ASSESSEE AND THE FIRST DEFECT BEING THE TRIBUNAL FE E WAS PAID SHORT BY RS.5000/-. FURTHER COLUMN NOS.7 AND 8 WAS LEFT BLANK IN THE 2 MEMO OF APPEAL, I.E. FORM NO.36 AND EVEN THE LETTER OF AUTHORITY WAS NOT ON NON-JUDICIAL STAMP PAPER AND ALSO NOT SI GNED. THE APPEAL OF THE ASSESSEE WAS FILED AFTER DELAY OF 174 DAYS FOR WHICH APPLICATION FOR CONDONATION OF DELAY IS AVAILABLE O N RECORD. HOWEVER, THE ASSESSEE HAS FAILED TO PAY SHORT TRIBU NAL FEE OF RS.5000/- AND EVEN FAILED TO REMOVE OTHER DEFECTS. FURTHER NO ALTERNATE COMMUNICATION ADDRESS IS AVAILABLE ON REC ORD AND IN VIEW OF THE ABOVE SAID FACTS AND CIRCUMSTANCES, THE APPE AL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF JANUARY, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30 TH JANUARY, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH