M/S ROAD TECH CONSTRUCATION CO,,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX , SRINAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER

I.T.A. No.27/Asr/2019 Assessment Year: 2015-16 M/s Road Tech Construction Vs. Asstt. Commissioner of Co. By PassLasjan Srinagar, Income Tax, Kashmir. Srinagar. [PAN: AAJFR1264L] (Appellant) (Respondent)

Appellant by None. Respondent by Ms. Priyanka Singla, Sr. DR

Date of Hearing 26.12.2022 Date of Pronouncement 31.01.2023

ORDER Per:Anikesh Banerjee, JM:

The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2,Ludhiana,[in brevity the ‘CIT (A)’] bearing appeal No. 283/ROT/IT/CIT(A)-2/LDH/2018-19, date of order

I.T.A. No.27/Asr/2019 2 Assessment Year: 2015-16

12.12.2018, order passed u/s 250(6) of the Income Tax Act 1961, [in brevity the

Act] for A.Y. 2015-16.The impugned order was emanated from the order of the ld.

Asstt. Commissioner of Income Tax, Circle-III, Srinagar,(in brevity the AO) order

passed u/s 143(3) of the Act date of order 24.11.2017. The assessee has taken the

following grounds: “1. That the Ld. CIT (A) Jammu has erred in both facts and laws by upholding the Net profit Rate of 10% on Gross Revenue without any logical basis, When the assessee produced Complete books of accounts. 2. That the appellant crave leave to amend, alter or add any grounds of appeal before the Same is heard & disposed off. It is Prayed that impugned order be quashed in full.” 2. Brief fact of the case is that the assessee has challenged the order of the ld.

CIT(A) who has upheld the order of the ld. AO. The appeal was filed before ITAT

with defect. The assessee’s case was fixed on 12.12.2022 and was informed by the

registry by RPAD to remove the defects. The date of hearing was fixed on

26.12.2022. The assessee was called for hearing in ITAT, but none was present on

behalf of the assessee. The assessee had not filed any application for removal of

I.T.A. No.27/Asr/2019 3 Assessment Year: 2015-16

the defects. The following defects are come out from the registry which is

extracted as below:

“1. Respondent name wrongly filled in. 2. Appeal not filed in prescribed form no 36. 3. One original /certified copy of original order of CIT (A) not filed. 4. Two copies of form no 36 are not signed in original but photo copied. 5. Tribunal fee challan does not indicate the category/head under which the fee was paid. You are. therefore, once again requested to rectify the said defects within 10 days of the receipt of this letter.”

the end of the assessee to the removal of the defects. The Registrar (O.S.) has been

drawing up a list and notifying the appellant regularly and intimating through the

ITAT website& Postal Communication that the petitioner must attend to remove

the defect or else all consequences including dismissal without adjudication on merit.In our considered view that the assessee is negligent &is not interested to

I.T.A. No.27/Asr/2019 4 Assessment Year: 2015-16

proceedthis appeal further.Accordingly, the appeal of the assessee is dismissed as

default.

dismissed as defective.

Order pronounced in the open court on 31.01.2023

Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member

AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.