R.K. AKAR &CO.,JAIPUR vs. DCIT,

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ITA 734/JPR/2016Status: DisposedITAT Jaipur06 February 2017AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the defects in the appeal were not removed despite intimation. Consequently, the appeal was rejected due to being defective.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which confirmed a late fee levied under Section 234E of the Income Tax Act. The assessee did not appear for the hearing, and the appeal was found to be defective.

What were the issues?

Whether an appeal can be admitted when it is defective and the defects are not rectified by the assessee.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 734/JP/16

Hearing: 06.02.2017

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 734/JP/16 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s R.K. Akar & Co. 1409, Akar Commissioner of Income Tax Vs. Bhawan, Sangon Ka Rasta, (A)-3, Jaipur Kishanpole Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. /TAN JPRR01044B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Roshanta Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 06.02.2017 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 06/02/2017. vkns'k@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of Ld. CIT(A)-3, Jaipur dated 01.06.2016 wherein the assessee has challenged the order passed by the Ld. CIT(A), wherein she has confirmed the order u/s 200A of the I.T. Act dated 25.12.2013 for A.Y. 2013-14 levying late fee amounting to Rs.11,600/- u/s 234E of the I.T. Act. None appeared on behalf of the assessee at the schedule hearing fixed for to-day. On perusal of the records it is noted that the appeal is defective and the assessee has been intimated to remove the defect vide registry letter dated 22.08.2015. The defect has since not been removed till date. The appeal is therefore rejected being defective.

In the result the appeal filed by the assessee is dismissed.

ITA No. 734/JP/16 R.K. Akar & Co, Jaipur vs. CIT(A)-3, Jaipur Order pronounced in the open court on 06/02/2017.

Sd/- Sd/- (KUL BHARAT) (VIKRAM SINGH YADAV) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Jaipur Dated:- 06/02/2017

Pillai आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

1.

vihykFkhZ@The Appellant- M/s R.K. Akar & Co. Jaipur 2. izR;FkhZ@ The Respondent- The CIT(A)-III, Jaipur vk;dj vk;qDr@ CIT –III, Jaipur 3. vk;dj vk;qDr¼vihy½@The CIT(A)-III, Jaipur 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 734/JP/2016)

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत.

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