M/s Stelco Strips Limited, Ludhiana V. DCIT, Ludhiana

ITA 888/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6912 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO.888/CHD/2017 (ASSESSMENT YEAR : 2012-13) M/S STELCO STRIPS LIMITED, VS. THE A.C.I.T., 122C PHASE V, FOCAL POINT, CENTRAL CIRCLE-II, LUDHIANA. LUDHIANA. PAN: AAAACCS5084K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : NONE DATE OF HEARING : 24.07.2017 DATE OF PRONOUNCEMENT : 24.07.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX(APPEALS )-5, LUDHIANA (HEREINAFTER REFERRED TO AS CIT) DATED 2 1.4.2017 RELATING TO ASSESSMENT YEAR 2012-13. 2. THE MEMO OF APPEAL ALONGWITH RELEVANT DOCUMENTS HAS BEEN RECEIVED BY POST. THE REGISTRY POINTED OUT THE FOLLOWING DEFECTS IN THE APPEAL: I) RESPONDENT IS NOT CORRECTLY SHOWN/ORIGINAL CHALLAN NOT RECEIVED. II) COL. NO.11 IN THE MEMO OF APPEAL NOT CORRECTLY FILED. III) ONE CERTIFIED COPY NOT FILED. IV) VERIFICATION IS INCOMPLETE. V) SECOND COPY OF THE ASSESSMENT ORDER IS NOT READABLE. 2 3. DESPITE NOTICE OF HEARING FOR TODAY I.E. 24.7.20 17 SENT TO THE ASSESSEE THROUGH REGISTERED POST ON 21.6.201 7, NO ONE HAS APPEARED. EVEN THE DEFECTS HAVE NOT BEEN RE CTIFIED. IN THESE CIRCUMSTANCES, THE APPEAL IS DISMISSED IN LIMINE FOR NON-RECTIFICATION OF DEFECTS AS REQUIRED FOR TH E ADMISSION OF THE APPEAL UNDER RULE 12 READ WITH RUL E 9 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS NOT ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.07.2017. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 24 TH JULY, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH