M/s Pokar Brothers, Sangli V. ITO, Sangli

ITA 854/PUN/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56631 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-12-2011
• Assessment Year: 1990-1991
• Appeal Filed On: 04-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K AMBASTHA
• Assessee Lawyers: WRITTEN SUBMISSIONS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 854/PN/2010 : A.Y. 1990-91 POKAR BROTHERS MAIN ROAD, TIMBER MARKET, SANGLI PAN NOT ALLOTTED APPELLANT VS. I.T.O. WARD 2, SANGLI RESPONDENT APPELLANT BY: WRITTEN SUBMISSIONS RESPONDENT BY: SHRI S.K. AMBASTHA DATE OF HEARING: 22-12-2011 DATE OF PRONOUNCEMENT: 22-12-2011 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THE CIT-(A)-KOLHAPUR DATED 2-3-2010 FOR A .Y. 1990-91 CONFIRMING THE PENALTY OF RS. 81,000/- LEVI ED U/S 271(1)(C) OF THE ACT. 2. IT IS SEEN FROM THE RECORD THAT THE ASSESSEE HAS PAID THE APPEAL FEES OF RS. 500/- BY DEMAND DRAFT FAVOUR ING THE ASSISTANT REGISTRAR, ITAT WHICH IS NOT IN ACCORDANC E WITH LAW. IT IS ALSO SEEN THAT THE REGISTRY HAS ISSUED A DEFECT MEMO ON 6-9-2011 TO THIS EFFECT WHICH HAS NOT BEEN RECTIFIED BY THE ASSESSEE. IN THE CIRCUMSTANCES, TH EREFORE, WE DISMISS THIS APPEAL AS NOT MAINTAINABLE WITH A L IBERTY TO RECALL THIS MATTER WITHIN A REASONABLE TIME BY R ECTIFYING 2 ITA NO. 854/PN/2010 POKAR BROTHERS A.Y. 1990-91 THE DEFECT AS INTIMATED TO THE ASSESSEE VIDE DEFEC T MEMO DATED 6-9-2011. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. DECISION PRONOUNCED IN THE OPEN COURT IMMEDIATELY O N CONCLUSION OF THE HEARING ON 22 ND DECEMBER 2011. SD/- SD/- G.S. PANNU SHAILENDRA KUMAR YADAV ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 23 RD DECEMBER 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-(A)- KOLHAPUR 4. THE CIT KOLHAPUR 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL