M/S. GARUDA VAHAN PRIVATE LTD.,CUTTACK vs. CIT, CUTTACK

ITA 255/CTK/2015Status: DisposedITAT Cuttack23 August 2017AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the non-compliance with the filing requirements, specifically the absence of the assessment order. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. The assessee failed to appear for the hearing and did not file the required assessment order despite a defect memo being issued.

What were the issues?

Whether the appeal is maintainable when the assessee fails to file the mandatory assessment order and does not appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM

Hearing: 22/08/2017Pronounced: 23/08/2017

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.

3.

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

The order continues below.

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