Appeal Details
| RSA Number | 20721514 RSA 2016 |
|---|---|
| Assessee PAN | AAAAG5906E |
| Bench | Chandigarh |
| Appeal Number | ITA 207/CHANDI/2016 |
| Duration Of Justice | 6 month(s) 17 day(s) |
| Appellant | Shri Guru Nanak Girl Sr. Sec. School, Yamunanagar |
| Respondent | ITO, Yamunanagar |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 27-09-2016 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | Not Allotted |
| Tribunal Order Date | 27-09-2016 |
| Assessment Year | 2010-2011 |
| Appeal Filed On | 11-03-2016 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER ITA NO.207/CHD/2016 ASSESSMENT YEAR : 2010-11 SHRI GURU NANAK GIRLS VS THE ITO SR.SEC.SCHOOL WARD 2 SANT PURA YAMUNA NAGAR. YAMUNA NAGAR. PAN : AAAAG5906E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH DR DATE OF HEARING : 27.09.2016 DATE OF PRONOUNCEMENT : 27.09.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS) PANCHKULA DATED 16.12.2015 FOR ASSESSMENT YEARS 2010-11. 2. THE ASSESSEE IN COLUMN NO. 9 OF FORM NO. 36 MENTIONED 28.12.2015 AS DATE OF COMMUNICATION OF ORDER APPEALED AGAINST. HOWEVER APPEAL IS FILED I N THE OFFICE OF TRIBUNAL ON 11.03.2016. THE APPEAL IS THEREFORE TIME BARRED BY 14 DAYS. THE ASSESSEE WA S NOTIFIED OF THE DEFECT AND APPEAL WAS FIXED FOR HEA RING ON 06.06.2016 HOWEVER ASSESSEE DID NOT TAKE ANY S TEP IN REMOVING THE DEFECT IN THE APPEAL AND NO APPLICA TION 2 FOR CONDONATION OF DELAY HAVE BEEN FILED. ON THE L AST DATE OF HEARING ON 31.08.2016 LD. COUNSEL FOR THE ASSESSEE SOUGHT TIME TO FILE APPLICATION FOR CONDON ATION OF DELAY AND ON HIS REQUEST APPEAL WAS ADJOURNED T O 27.09.2016. ON THE DATE FIXED ON 27.09.2016 NONE APPEARED ON BEHALF OF THE ASSESSEE AND EVEN NO APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL HAS BEEN FILED. IT THEREFORE APPEARS THAT ASSESS EE HAS NO EXPLANATION WHAT-SO-EVER TO EXPLAIN ANY SUFFICI ENT CAUSE IN NOT FILING THE APPEAL WITHIN THE PERIOD OF LIMITATION. IN THE ABSENCE OF APPLICATION FOR CONDO NATION OF DELAY AND ANY MATERIAL ON RECORD I TREAT THE AP PEAL OF THE ASSESSEE TO BE TIME BARRED. THE APPEAL OF T HE ASSESSEE IS THEREFORE DISMISSED IN LIMINE BEING T IME BARRED. 3. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 27 TH SEPTEMBER 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT DR ASSISTANT REGISTRAR ITAT/CHD
|