Income Tax Appellate Tribunal - Cuttack
Satish Chandra Das & Co., Jagatsinghpur vs Jcit(Tds), Bhubaneswar on 16 August, 2017
आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक
IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK
BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM
आयकर अपील सं./ITA No.70&71/CTK/2016
( धनधाारण वषा / Assessment Year :2011-2012 & 2012-2013)
Satish Chandra Das & Co., Vs. JCIT (TDS) Bhubaneswar
MC 67, Madhuban, Paradeep
Port, Jagatsinghpur-754142
स्थायी लेखा सं ./ जीआइआर सं ./ PAN/GIR No. : ABJFS 8743 G
(अपीलाथी /Appellant) .. (प्रत्यथी / Respondent)
धनधााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri D.K.Pradhan,CITDR
सुनवाई की तारीख / Date of Hearing : 10/08/2017
घोषणा की तारीख/Date of Pronouncement 16/08/2017
आदेश / O R D E R
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(A) which was not filed in both the assessment years and quantum assessment orders were also not filed in both the assessment years. We found as per the Rule 9(1) of ITAT Rules, 1963, Every Memorandum of Appeal shall be filed in Triplicate and accompanied by two copies (at least one of which shall be certified copy) of the order appealed against, two copies of grounds of appeal and statement of facts filed before the first 2 ITA No.70&71/CTK/2016 appellate authority i.e. under rule 9(2)(i) of the ITAT Rules, 1963 in case of appeal against the order of penalty the Memorandum of Appeal shall also be accompanied by two copies of assessment order. But, till date the assessee has not rectified the defects in Memo dated 8.3.2016 and we considering the facts that the assessee has not filed the Form No.35 and grounds of appeal of First Appellate Authority and penalty assessment order before the Tribunal, we are of the opinion that both the appeals are not maintainable and the same are dismissed in limine.
4. In the result, both appeals of the assessee are dismissed.
Order pronounced in the open court on this 16/08/2017.
Sd/- Sd/-
(N. S. SAINI) (PAVAN KUMAR GADALE)
लेखा सदस्य / ACCOUNTANT MEMBER न्याधयक सदस्य / JUDICIAL MEMBER
कटक Cuttack; ददनांक Dated 16/08/2017
प्र.कु .धि/PKM, Senior Private Secretary आदेश की प्रधतधलधप अग्रेधषत/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant-
Satish Chandra Das & Co., MC 67, Madhuban, Paradeep Port, Jagatsinghpur-754142
2. प्रत्यथी / The Respondent-
JCIT(TDS), Bhubaneswar
3. आयकर आयु क्त(अपील) / The CIT(A),
4. आयकर आयुक्त / CIT
5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack
6. गाडा फाईल / Guard file.
सत्याधपत प्रधत //True Copy// आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधधकरण, कटक / ITAT, Cuttack