Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Nitish S. Lodh Income Tax Officer R. No. 202, Bld No. T53 Ward No. 21(2)(3) Pratishtha Nagar, Sion Vs. Thane-421302 Mumbai-66 PAN No.AEMPL7476H Appellant .. Respondent Assessee by .. None Revenue by .. Shri Purushottam Kumar, DR Date of hearing .. 24-05-2017 Date of pronouncement .. 02-06-2017 O R D E R PER MAHAVIR SINGH, JM:
This appeal by the assessee is arising out of the order of CIT(A)-38, Mumbai, in appeal No. CIT(A)-38/ITO 26(2)(3)/IT-292/2014-15 dated 20-08- 2016. The Assessment was framed by ITO Ward-25(1)(4), Mumbai for the A.Y. 2010-11 vide order dated 18-03-2014 u/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).
2. At the outset, it is noticed that this appeal was filed before Tribunal on 07- 12-2016 and a defect was pointed out to the assessee on 31-03-2017. The following are the defects: -.
“1. Appeal in form No.36 does not match with assessment order.
Assessment order filled by appellant in AY 2011-12 instead of 2010-11.”
At the time of hearing it is noticed that defects are not removed and the assessment order pertains to some other assessee namely Shri Nilesh J Solanki. As the defect is not removed by the assessee despite time allowed to him. I
Nitish S. Lodh A.Y: 10-11 dismiss the appeal as defective. However, the assessee is at liberty to get the defects rectified and can get the appeal recalled as per law. Appeal of assessee is dismissed.
In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 02-06-2017.