Mushtray Hasan Sayyad, Pune V. Income-tax Officer,

ITA 865/PUN/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0393 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 865 /PN/20 1 4 / ASSESSMENT YEAR: 20 0 8 - 0 9 SMT. MUSHTARI HASAN SAYYAD S.NO.80, GHORPADE PETH, PUNE 411042 . / APPELLANT PUNE 411042 . / APPELLANT PAN: BZOPS2713L VS. THE INCOME TAX OFFICER, WARD - 4(5), PUNE . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : S HRI SUHAS KULKARNI / DATE OF HEARING : 2 4 . 1 1 .201 6 / DATE OF PRONOUNCEMENT: 30 . 1 1 .201 6 / ORDER PER SUSHM A CHOWLA, JM: TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST ORDER OF CIT( A ) - II , PUNE , DATED 2 8 . 0 2 .201 3 RELATING TO ASSESSMENT YEAR 20 0 8 - 0 9 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE REGISTRY HAD ISSU ED DEFECT NOTICE AS THE APPEAL HAS BEEN FILED AFTER DELAY OF 293 DAYS , WHICH TILL DATE HAS NOT BEEN REMOVED . INITIALLY, THE APPEAL WAS FIXED FOR HEARING ON 29.09.2015 AND A S NONE APPEARED ON BEHALF OF THE ASSESSEE FIXED FOR HEARING ON 29.09.2015 AND A S NONE APPEARED ON BEHALF OF THE ASSESSEE AND NOTICE WAS RETURNED BY THE POSTAL AUT HORITY , THE SAME HAS BEEN ADJOURNED TO ITA NO . 865 / PN /201 4 SMT. MUSHTRAY HASAN SAYYAD 2 29.12.2015 . THEREAFTER, ON NEXT DATE OF HEARING I.E. ON 29.12.2015 , THE MATTER WAS ADJOURNED TO 06.04.2016 AS NONE APPEARED ON BEHALF OF THE ASSESSEE. FURTHER, THE APPEAL HAS BEEN ADJOURNED TO VARIOUS DATES I.E. 29. 06.2016, 31.08.2016 AND 16.11.2016 AT THE REQUEST OF THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE. THEREAFTER, O N 16.11.2016 SHRI PRAMOD SHINGTE, THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS WITHDRAWN HIS POWER OF ATTORNEY VIDE LET TER DATED 16.11.2016 . THE REGISTRY WAS DIRECTED TO ISSUE NOTICE TO PARTIES FOR APPEARANCE ON 24.11.2016 AND LAST OPPORTUNITY WAS GIVEN TO ASSESSEE TO SEEK ADJOURNMENT. ON THE APPOINTED DATE OF HEARING I.E. 24.11.2016 , NONE APPEARED ON BEHALF OF THE ASSES SEE NOR ANY APPLICATION WAS FILED FOR ADJOURNMENT. THE ASSESSEE HAS EVEN FAILED TO REMOVE DEFECT POINTED OUT BY THE REGISTRY. IN THE ABSENCE OF THE SAME, THE APPEAL OF ASSESSEE IS DISMISSED IN LIMINE. 3 . IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 30 TH DAY OF NOVEM BER , 201 6 . SD/ - SD/ - ( ANIL CHATURVEDI ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; D ATED : 30 TH NOVEM BER , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE C I T (A) - II , PUNE ; 4. / THE C I T - II, PUNE ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE