M/S. GREEN & SHINE DEVELOPERS (P) LTD.,KOLKATA vs. ITO, WARD 1(1), KOLKATA, KOLKATA

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ITA 458/KOL/2017Status: DisposedITAT Kolkata16 November 2018AY 2012-132 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 dismissed the appeal as unadmitted because the assessee failed to cure the defects pointed out by the registry. The assessee was given liberty to file a fresh appeal after rectifying the issues.

What were the facts?

The assessee's appeal was filed with several defects, including short payment of appeal filing fees and an unsigned appeal memo. The assessee failed to cure these defects despite a notice from the registry.

What were the issues?

Whether the appeal should be admitted when the assessee fails to cure defects in the appeal filing, such as short payment of fees and unsigned documents.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : KOLKATA

Before: Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ]

Hearing: 13.11.2018Pronounced: 16.11.2018
1.

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-1, Kolkata [in short the ld CIT(A)] in Appeal No. 1394/CIT(A)- 1/Wd-1(1)/2015-16 dated 06.12.2016 against the order passed by the ITO, Ward-1(1), Kolkata [ in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 31.03.2015 for the Assessment Year 2012-13.

2.

At the outset, we find that the Registry had issued defect notice to the assessee on 20.03.2017 which was received by the assessee on 05.04.2017, in respect of non-filing of delay condonation petition ; short payment of appeal filing fees by Rs. 9,000/- and clarification regarding the appeal memo being not signed by the Managing Director of the company. We find that the assessee had cured the defects only in respect of filing in M/s Green & Shine Developers (P) Ltd. A.Yr. 2012-13 appeal condonation petition. The other two defects remain unanswered by the assessee till the date of hearing today. When the case was called none appeared on behalf of the assessee and no adjournment petition was preferred on behalf of the assessee. In view of this, we are inclined to dismiss this appeal as un admitted for not curing the defects pointed out by the Registry.

3.

The assessee, if it so desires, is at liberty to file fresh appeal or take any other alternative cause known to law after curing the defects pointed out hereinabove.

4.

In the result, the appeal of the assessee is dismissed as un admitted.

Order pronounced in the Court on 16.11.2018

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