GOURI SHANKAR PHARMACEUTICALS AND SURGICALS,BHAVA NAGAR SQUARE vs. I.T.O,WARD-1, AAYAKAR BHAWAN

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ITA 352/CTK/2024Status: HeardITAT Cuttack16 October 2024AY 2021-20222 pages

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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Dr Ranjit Padhi, Adv
For Respondent: Shri S.C.Mohanty, Sr DR
Hearing: 16/10/20Pronounced: 16/10/20

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.352/CTK/2024 Assessment Year : 2021-2022 Gouri Shankar Vs. I.T.O.Ward-1, Berhampur 1, Berhampur Pharmaceuticals Pharmaceuticals and and Surgicals, Surgicals, Bhava Bhava Nagar Nagar Square, Ambapua, Berhampur Ambapua, Berhampur PAN/GIR No. No.AAFFG 9821 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Dr Ranjit Padhi, Adv Revenue by : Shri S.C.Mohanty, Sr DR DR Date of Hearing : 16/10/20 2024 Date of Pronouncement : 16/10/20 024 O R D E R Per Bench

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 25.6.2024 in Appeal No. in Appeal No.NFAC/2020- 2021/10300109 for the assessment year 2021-2022.

2.

Dr. Ranjit Padhi, Dr. Ranjit Padhi, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

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ITA No.352/CTK/2024 Assessment Year : 2021-2022

3.

We have considered the rival submissions. On perusal of the appeal folder, it is noticed that the appeal memo has not been signed by the assessee. A defect notice has been issued on the email provided by the assessee in Form No.36 on two occasions i.e. first on 23.8.2024 and another on 26.9.2024. The defect continues to be uncured till date. Consequently, the appeal of the assessee is dismissed for defect.

4.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 16/10/2024.

Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 16/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Gouri Shankar Pharmaceuticals and Surgicals, Bhava Nagar Square, Ambapua, Berhampur The Respondent: I.T.O.Ward-1, Berhampur 2. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Berhampur 5. DR, ITAT, 6. Guard file. //True Copy// By order

Sr.Pvt.Secretary ITAT, Cuttack

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