M/S. PURAN ALLOYS & STEEL PVT. LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

ITA 134/CTK/2016Status: DisposedITAT Cuttack22 August 2017AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the defects pointed out by the registry were not removed by the assessee. Therefore, the appeal filed by the assessee was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The ITAT registry issued a defect notice to the assessee for non-filing of required documents. The defects were not rectified by the assessee.

What were the issues?

The primary issue was the non-compliance by the assessee in rectifying the defects pointed out by the ITAT registry, leading to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

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

Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)-1 Bhubaneswar dated 7.1.2016 for the assessment year 2012-13. 2. None appeared on behalf of the assessee when the matter was called for hearing nor any application for adjournment was filed.

3.

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. Asse ssment Year : 20 12- 13 It is observed that till date, the defects pointed out by the registry have not been rem

The order continues below.

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