Rajeswari Jena, Sambalpur V. DCIT, Sambalpur

ITSSA 16/CTK/2015

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3336 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 24-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUNAL SINGH
• Assessee Lawyers: S K MOHANTY
• Section: 12

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PA V AN KUMAR GADALE, JM IT (SS) A NO S . 12 TO 16 / CTK /20 1 5 ( / ASSESSMENT YEAR S : 2003 - 04, 2003 - 04, 2005 - 06, 2006 - 07 &2007 - 08 ) SMT. RAJESWARI JENA, KALIBARI, VSS MARG, SAMBALPUR - 768001 VS. DCIT, CIRCLE - 1(1), AAYAKAR BHAWAN, AINTHAPALLI, SAMBALPUR - 768004 ./ ./ PAN/GIR NO. : A HDPJ 0779 M ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI S.K.MOHANTY, AR /REVENUE BY : SHRI KUNAL SINGH , DR / DATE OF HEARING : 10 / 0 7 /201 7 / DATE OF PRONOUNCEMENT 12 / 0 7 /201 7 / O R D E R PER BENCH : TH E SE ARE THE AP PEALS FILED BY THE ASSESSEE AGAINST THE DIFFERENT ORDER S OF CIT(A) - 2 , BHUBANESWAR , ALL DATED 23.02.2015 , PASSED U/S.143(3)/153A OF THE I.T.ACT, 1961. 2. SINCE THE ISSUES INVOLVED IN THE APPEALS ARE COMMON AND FOR THE SAKE OF CONVENIENCE, THE APPEALS OF THE ASSESSEE ARE HEARD AND DISPOSED OFF BY THIS CONSOLIDATED ORDER. WE SHALL CONSIDERING THE FACTS DISCUSSED IN ITA NO. 12 /CTK/201 5 (AY : 200 2 - 20 03 ) FOR DECIDING THE APPEALS. 3. LD. AR SUBMITTED AN APPLICATION FOR ADJOURNMENT AND PRAYED FOR TIME, H OWEVER, THE SAME WAS REJECT ED AND APPEALS ARE HEARD. 4 . AT THE OUTSET, WE OBSERVED THAT DEFECT MEMO WAS ISSUED BY TH E REGISTRY ON 17.6.2015 OF A PPEALS IT(SS)A NOS.12 TO 16/CTK/2015 FOR F ILING THE G ROUNDS OF A PPEAL WHICH WERE NOT FILED ALONG WITH THE APPEAL IT (SS) A NO S . 12 TO 16/CTK/2016 2 PAPERS WIT H THE TRIBUNAL . EVEN TODAY, THE ASSESSEE HAS NOT FILED GROUNDS OF APPEAL AND THERE CANNOT BE ANY BASIS FOR THE ASSESSEE TO ARGUE THE GROUNDS. WE FOUND UNDER RULE 8 OF ITAT RULES, 1963 EVERY MEMORANDUM OF APPEAL SHALL INCLUDE CONCISE GROUNDS OF APPEAL AND A S PER RULE 9 OF THE ITAT RULES , 1963 EVERY MEMORANDUM OF APPEAL SHALL BE FILED IN TRIPLICATE ALONG WITH G ROUNDS OF APPEAL. FURTHER, TILL DATE THE ASSESSEE HAS NOT RECTIFIED THE DEFECT S IN MEMO ISSUED ON 17.6.2015. CONSIDERING THE FACT S THAT THE ASSESSEE HA S NOT FILED THE GROUNDS OF APPEAL BEFORE THE TRIBUNAL, WE ARE OF THE OPINION THAT APPEAL IS NOT MAINTAINABLE AND THE SAME IS DISMISSED IN LIMINE . 5 . IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 12/ 07 / 201 7 . SD/ - ( N. S. SAINI ) SD/ - ( PA V AN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 12 / 0 7 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / CO PY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIV ATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - SMT. RAJESWARI JENA, KALIBARI, VSS MARG, SAMBALPUR - 768001 2. / THE RESPONDENT - DCIT, CIRLCE - 1(1), SAMBALPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//