What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal in limine. This was due to the assessee's failure to appear for the hearing and rectify the procedural defects in their appeal filing.

The assessee filed an appeal against the CIT(A)'s order. However, the assessee failed to appear for the hearing and did not remove defects pointed out by the registry. These defects included not filing Form No. 35, grounds before CIT(A), and copies of the CIT(A) and quantum assessment orders.

What were the issues?

The primary issue was the assessee's non-compliance with procedural requirements for filing an appeal before the ITAT, leading to its dismissal.

M/S. Sun Tech City Pvt. Ltd… vs ACIT | ITAT Cuttack 2017

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Respondent: Shri D.K.Pradhan, DR

Hearing: 22/08

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA No. 133/CTK/2016 Assessment Year : 2012-13

M/s. Sun Tech City Pvt Ltd., Vs. ACIT, Corporate Circle 1(2), Plot No.610. Saheed nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No.AACCP 2032 J (Appellant) .. ( Respondent)

Assessee by : None Revenue by : Shri D.K.Pradhan, DR

Date of Hearing : 22/08/ 2017 Date of Pronouncement : 22 /08/ 2017

O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the

CIT(A)-1 Bhubaneswar dated 6.1.2016 for the assessment year 2012-13.

None appeared on behalf of the assessee when the matter was

called for hearing nor any application for adjournment was filed.

On perusal of records filed before the Tribunal, it is found that the

Registry has issued a defect notice dated 27.4.2016 to the assessee as

under:

1) Form No.35 and grounds before CIT(A) not filed.

2) Original/certified copy of CIT(A) order not filed.

3) Copy of quantum assessment order not filed.

2 ITA No. 133/CT K/ 2016 Asse ssment Year : 20 12- 13 It is observed that till date, the defects pointed out by the registry have

not been removed. In view of above, we dismiss the appeal of the

assessee in limine.

In the result, appeal filed by the assessee is dismissed.

Order pronounced in the open court on 22 /08/2017. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 22 /08/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : M/s. Sun Tech City Pvt Ltd., Plot No.610. Saheed nagar, Bhubaneswar 2. The Respondent. ACIT, Corporate Circle 1(2), Bhubaneswar. 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack

M/S. SUN TECH CITY PVT. LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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