BHARAT SANCHAR NIGAM LIMITED,KOLKATA vs. D.C.I.T (TDS),CIR - 57,KOLKATA, KOLKATA

PDF · subscribers
ITA 396/KOL/2013Status: DisposedITAT Kolkata29 April 2016AY 2008-091 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal found that the appeals were defective because the grounds of appeal were not signed. Despite a defect memo being issued, the defect was not rectified.

What were the facts?

The assessee, Bharat Sanchar Nigam Ltd., filed appeals before the ITAT against orders passed by the CIT(A). The appeals were for assessment years 2008-09 to 2010-11.

What were the issues?

The primary issue was the procedural defect in the filing of the appeals, specifically the unsigned grounds of appeal, leading to their dismissal.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Mahavir Singh, JM & Shri M. Balaganesh, AM]

Hearing: 29.04.2016Pronounced: 29.04.2016

Per Shri Mahavir Singh, JM: All these appeals by assessee are arising out of separate orders of CIT(A)-1, Kolkata vide Appeal Nos. 185-187/CIT(A)-1/C-57//11-12 dated 14.12.2012. Assessments were framed by DCIT, Circle-57, Kolkata u/s. 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Years 2008-09 to 2010-11vide his separate orders dated 31.03.2011. 2. At the time of hearing we find that these appeals are defective for the reason that the grounds of appeal are not signed. A defect memo was issued but defect was not removed. In term of the above, all these appeals are dismissed as defective. However, liberty is given to assessee to rectify the defect and file fresh appeals.

3.

In the result, all the appeals of assessee are dismissed as defective. Order pronounced in the open court. (M. Balaganesh) Judicial Member Dated : 29th April, 2016 Jd. (Sr. P.S.) Copy of the order forwarded to:

1.

Appellant – Bharat Sanchar Nigam Ltd., C/o M/s. A. N. Dawn, Advocates, Temple chambers, 6, Old Post Office Street, Kolkata-700 001. 2. DCIT(TDS), Circle-57, Kolkata.

3.

CIT(A) , Kolkata

4.

CIT , Kolkata

5.

DR, Kolkata Benches, Kolkata /, By order, Asstt.

More judgments on Section 201(1)

All 3,835 judgments and leading authorities on Section 201(1) →

Recent GST High Court judgments

Search GST case law →