M/s R.N. Knitfab Pvt. Ltd., Ludhiana V. Pr. CIT-1, Ludhiana

ITA 903/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6936 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP DAHIYA
• Keywords: Revision of order; Period of limitation; Time period of passing order; Condonation of delay
• Section: 263

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.903/CHD/2017 (ASSESSMENT YEAR : 2012-13) M/S R.N.KNITFAB PVT. LTD., VS. THE CIT-I, GURU VIHAR, RAHON ROAD, LUDHIANA. LUDHIANA. PAN: AABCR9687E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SANDEEP DAHIYA, CIT DR DATE OF HEARING : 25.07.2017 DATE OF PRONOUNCEMENT : 28.08.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME T AX-I, LUDHIANA (HEREINAFTER REFERRED TO AS CIT) DATED 2 7.3.2017 RELATING TO ASSESSMENT YEAR 2012-13, PASSED U/S 263 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE MEMO OF APPEAL ALONGWITH RELEVANT DOCUMENTS HAS BEEN RECEIVED BY POST. THE REGISTRY POINTED OUT TH E FOLLOWING DEFECTS IN THE APPEAL: I) APPEAL IS PRIMA FACIE BARRED BY 3 DAYS. CONDONATION PETITION NOT FILED. II) TRIBUNAL FEE NOT DEPOSITED IN MINOR HEAD SELF ASSESSMENT (300). 3. DESPITE NOTICE OF HEARING FOR TODAY I.E. 25.8.20 17 SENT TO THE ASSESSEE THROUGH REGISTERED POST ON 20.6.201 7, NO 2 ONE HAS APPEARED. EVEN THE DEFECTS HAVE NOT BEEN RE CTIFIED. THE APPEAL IS ALSO BARRED BY LIMITATION PERIOD OF 3 DAYS, FOR WHICH NO APPLICATION FOR CONDONATION OF DELAY HAS B EEN FILED. IN THESE CIRCUMSTANCES, THE APPEAL IS DISMI SSED IN LIMINE BEING BARRED BY LIMITATION AND ALSO FOR NON- RECTIFICATION OF DEFECTS AS REQUIRED FOR THE ADMISS ION OF THE APPEAL UNDER RULE 12 READ WITH RULE 9 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. FILE BE CONSIGNED TO RECORD. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2017. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28 TH AUGUST, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH