SATISH CHANDRA DAS & CO.,JAGATSINGHPUR vs. JCIT(TDS), BHUBANESWAR

ITA 70/CTK/2016Status: DisposedITAT Cuttack16 August 2017AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable due to the non-rectification of defects and the absence of necessary documents. Consequently, the appeals were dismissed in limine.

What were the facts?

The assessee filed appeals against the CIT(A)'s order. However, the assessee failed to appear for the hearing and did not rectify defects in the memorandum of appeal, such as not filing Form No. 35 and the penalty assessment order.

What were the issues?

Whether the appeals are maintainable when the assessee fails to appear and rectify defects in the memorandum of appeal as per ITAT Rules.

Which sections of the Income-tax Act were involved?

Section 271C

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: 10/08/2017Pronounced: 16/08/2017

Per Shri Pavan Kumar Gadale, JM: These appeals are filed by the assessee against order of CIT(A)-3 Bhubaneswar, passed in I.T.Appeal No.0071/2013-14 & 0071/2013-14, both dated 02.11.2015, u/s.271C of the I.T.Act, 1961. 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 respect of both the appeals on 8.3.2016 in Appeal No.70&71/CTK/2016 for filing Form No.35 and grounds before CIT

The order continues below.

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