SHIV KUMAR SINGHANIA, PATNA V. ACIT, CIRCLE - 2, PATNA

ITA 99/PAT/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0353 (ITAT-PATNA)
• Duration Of Justice: 5 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 99/PAT/2017 Assessment Year : 2012-13 Shiv Kumar Singhania (PAN: ACNPS 3293 G) Vs. ACIT, Circle-2, Patna Appellant Respondent Date of Hearing 17.05.2022 Date of Pronouncement 27.06.2022 For the Appellant None For the Respondent Shri Saumyajit Dasgupta, CIT ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Principal Commissioner of Income Tax(Appeals)-2, Patna [hereinafter referred to as ‘Pr.CIT’] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 30.03.2017 for the assessment year 2012-13. 2. At the time of hearing neither the assessee nor his authorized representative appeared before the bench nor any adjournment petition was filed seeking adjournment of hearing. We observe from the order sheet entries that none is appearing on behalf of the assessee since 19 th June, 2019 and therefore we are deciding the appeal ex-parte on the basis of records and information available before us and after hearing the ld DR. 3. After hearing the Ld. D.R and after examination of records as placed before us , we observe that the appeal filing fees has been paid short by Rs. 250/- for which the Registry has issued defect memo vide letter dated 25.10.2017 to the assessee but the said defect has not been removed. We also note that the assessee has not filed any assessment order along with the memorandum of appeal which was also pointed out 2 ITA No. 99/PAT/2017 AY: 2012-13 Shiv Kumar Singhania by the Registry in the above said letter. In view of the above defects, the appeal of the assessee is not maintainable and is , therefore, dismissed as being defective appeal for non-payment of requisite appeal filing fee as well as not filing the assessment order passed u/s 143(3) of the Act. Consequently we dismiss the appeal of the assessee as not maintainable. 4. In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 27 th June, 2022 Sd/- Sd/- (Rajpal Yadav) (Rajesh Kumar) Vice-President Accountant Member Dated: 27 th June, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Shiv Kumar Singhania, AT & PO- Nagarnausa, Timber Campus, Pirmohani More, beside Uma Cinema Hall, Kadam Kuan, Patna-800003 2. Respondent – ACIT, Circle-2, Patna 3. Pr. CIT- 2, Patna 4. DR, Patna Bench, Patna. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata