ANNAPURNA COTEX PRIVATE LTD.,AURANGABAD vs. PR. COMMISSIONER OF INCOME-TAX : 1,

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ITA 642/PUN/2016Status: DisposedITAT Pune19 March 2018AY 2011-123 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 assessee appeared to be not keen to pursue the appeal. Consequently, the appeal was dismissed in limine due to the non-removal of defects and absence of the assessee.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income Tax under Section 263. The assessee was duly served with notices for multiple hearing dates. However, on both occasions, no one appeared on behalf of the assessee, nor were defects in the appeal removed.

What were the issues?

Whether the appeal should be dismissed for non-prosecution and non-removal of defects. The primary issue was the assessee's failure to appear and rectify the appeal's deficiencies.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI ANIL CHATURVEDI, AM & SHRI VIKAS AWASTHY, JM

For Respondent: Smt. Nirupama Kotru

आदेश / ORDER

PER VIKAS AWASTHY, JM :

This appeal has been filed by the assessee against the order of Pr. Commissioner of Income Tax-1, Aurangabad dated 11-02-2016 passed u/s. 263 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for assessment year 2011-12.

2 ITA No. 642/PUN/2016, A.Y. 2011-12

2.

The notice of appeal was sent to the assessee through RPAD on 30- 11-2017 for 10-01-2018 along with defect memo. As per acknowledgment available on the file, the notice of appeal was duly served on the assessee. On 10-01-2018 none appeared on behalf of the assessee nor any letter of adjournment was received from assessee’s side. The appeal was adjourned to 19-03-2018 and the fresh notice was directed to be issued. The notice of appeal was again sent to the assessee on 10-01-2018. The notice was again served on the assessee as is evident from acknowledgment available on record. However, today again no one has appeared on behalf of the assessee nor any effort has made by the assessee to remove the defects as has been pointed in the defect memo. It appears that the assessee is not keen to pursue the appeal. The appeal of assessee is dismissed in limine for none removal of defect as pointed in the defect memo.

3.

In the result, the appeal of assessee is dismissed.

Order pronounced in the open court on Monday, the 19th day of March, 2018.

Sd/- Sd/- (अननऱ चतुवेदी / Anil Chaturvedi) (ववकास अवस्थी / Vikas Awasthy) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 19th March, 2018 RK

3 ITA No. 642/PUN/2016, A.Y. 2011-12

आदेश की प्रनतलऱवऩ अग्रेवर्त / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The Pr. Commissioner of Income Tax-1, Aurangabad ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 4. ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 5. //सत्यावऩत प्रनत // True Copy// आदेशानुसार / BY ORDER,

ननजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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