M/s HIMUDA, Shimla V. DCIT, Shimla

ITA 949/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6934 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 19 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: 2005-2006
• Appeal Filed On: 08-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI SARANGA L
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NOS.949 TO 953/CHD/2017 (ASSESSMENT YEARS : 2005-06 TO 2009-10) M/S HIMUDA, VS. THE D.C.I.T., NIGAM VIHAR CIRCLE SHIMLA. SHIMLA. PAN: AAALH0034K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI RAVI SARANGAL, CIT DR DATE OF HEARING : 01.08.2017 DATE OF PRONOUNCEMENT : 28.08.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THIS BUNCH OF FIVE APPEALS HAS BEEN FILED BY THE SA ME ASSESSEE. THE MEMORANDUM OF APPEAL IS NOT ACCOMPAN IED WITH THE REQUIRED DOCUMENTS. 2. IN ITA NO.949/CHD/2017, THE REGISTRY HAS POINTED OUT FOLLOWING DEFECTS: I) RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM. II) COLUMN NOS.4 & 11 ARE NOT CORRECTLY FILED IN. III ONE CERTIFIED COPY AND ONE ORDINARY COPY OF CIT(A)/DCITS ORDER NOT FILED. IV) COPY OF ASSESSMENT ORDER U/S 143(3) NOT FILED I N DUPLICATE. V) PENALTY ORDER NOT FILED. 2 VI) TRIBUNAL FEE NOT DEPOSITED IN MINOR HEAD SELF ASSESSMENT (300). 3. IN ITA NOS.950, 951, 952 & 953/CHD/2017, THE REGISTRY HAS POINTED OUT FOLLOWING DEFECTS: I) RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM. II) COLUMN NOS.4 & 11 IN THE MEMO OF APPEAL ARE NOT CORRECTLY FILED IN. III ONE CERTIFIED COPY AND ONE ORDINARY COPY OF CIT(A)/DCITS ORDER NOT FILED. VI) TRIBUNAL FEE NOT DEPOSITED IN MINOR HEAD SELF ASSESSMENT (300). 4. THE SAID DEFECTS WERE POINTED OUT TO THE AUTHORI ZED PERSON WHO HAD COME TO THE REGISTRY TO FILE THE PRE SENT APPEAL. THE ACKNOWLEDGEMENT-CUM-NOTICE REGARDING N EXT DATE OF HEARING I.E. 1.8.2017 ALONGWITH DEFECT NOTI CE HAS BEEN DULY SIGNED BY ONE SHRI KAMAL BHATIA ON BEHALF OF THE ASSESSEE WHO ACTUALLY HAS COME IN PERSON TO FILE TH E PRESENT MEMORANDUM OF APPEAL. 5. TODAY I.E. ON 1.8.2017 NEITHER ANY ONE HAS APPEA RED ON BEHALF OF THE ASSESSEE DESPITE SPECIFIC NOTICE O F THE DATE OF HEARING, NOR ANY EFFORT HAS BEEN MADE FROM THE D ATE OF FILING TILL TODAY TO RECTIFY THE DEFECTS AS POINTED OUT BY THE REGISTRY AND DULY BROUGHT TO THE NOTICE OF THE REPRESENTATIVE OF THE ASSESSEE WHO HAS COME TO FILE THE MEMORANDUM OF APPEAL BEFORE THE REGISTRY. IN VIEW O F THIS, THE MEMORANDUM OF APPEAL IS REJECTED UNDER RULE 12 READ 3 WITH RULE 9 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 6. IN THE RESULT, ALL THE ABOVE APPEALS FILED BY TH E ASSESSEE ARE DISMISSED AS NOT ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2017. SD/- SD/- (B.R.R. KUMAR) (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