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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM
Per Shri Pavan Kumar Gadale, JM: The assessee has filed an appeal against the order of CIT(A), Cuttack, dated 19.03.2015, passed u/s.263 of the Income Tax Act, 1961 for the assessment year 2010-2011. 2. None appeared on behalf of the assessee when the matter was called for hearing, neither any adjournment application was filed.
At the outset, we observed that the defect memo was issued by the Registry in this appeal on 24.06.2015 for not filing assessment order. We found as per the Rule 9(1) of ITAT Rules, 1963, Every Memorandum of Appeal shall be filed in Triplicate and accompanied by two copies (at least one of which shall be certified copy) of the order appealed against, “two copies of the order of the Assessing Officer”, two copies of grounds of appeal and statement of facts filed before the first appellate authority. But, till date the assessee has not rectified the defects in Memo dated 24.06.2015 and we considering the facts that the assessee has not filed
2 the assessment order, and are of the opinion that the present appeal is not maintainable and the same is dismissed in limine.
In the result, appeal of the assessee is dismissed. Order pronounced in the open court on this 23/08/2017. (N. S. SAINI) (PAVAN KUMAR GADALE) लेखा सदस्य / ACCOUNTANT MEMBER न्याधयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 23/08/2017 प्र.कु.धि/PKM, Senior Private Secretary आदेश की प्रधतधलधप अग्रेधषत/Copy of the Order forwarded to : अपीलाथी / The Appellant-
M/s Garuda Vahan Private Ltd., Cantonment Road, Cuttack प्रत्यथी / The Respondent-
CIT(Charge), Cuttack 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT निभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, कटक / DR, ITAT, Cuttack 5. 6. गाडा फाईल / Guard file. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //// (Senior Private Secretary) आयकर अपीलीय अधधकरण, कटक / ITAT, Cuttack