R SUNDARAVELU, CHENNAI V. ITO, CORP WARD -1(1), CHENNAI

CO 13/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7889 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.3465/CHNY/2018 /ASSESSMENT YEAR: 2006-07 & CROSS-OBJECTION NO.13/CHNY/2019 ( IN ITA NO.3465/CHNY/2018 ) /ASSESSMENT YEAR: 2006-07 THE INCOME TAX OFFICER, CORPORATE WARD-1(1), CHENNAI. VS. SHRI R.SUNDARAVELU, 3-15-4, ARIHANT MAJESTIC TOWERS, KOYAMBEDU, CHENNAI-600 107. [PAN: AANPS 1773 K] ( ) /APPELLANT) ( *+) /RESPONDENT/ CROSS-OBJECTOR) DEPARTMENT BY : MR. R.CLEMENT RAMESH- KUMAR, ADDL.CIT ASSESSEE BY : MR.S.SRIDHAR, ADV. FOR MR.N.DEVANATHAN (VAKALAT NOT FILED) - /DATE OF HEARING : 06.08.2019 - /DATE OF PRONOUNCEMENT : 06.08.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: ITA NO.3465/CHNY/2018 IS AN APPEAL FILED BY THE RE VENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-1, COIMBATORE, IN ITA NO.3465/CHNY/2018 & CO NO.13/CHNY/2019 :- 2 -: ITA NEW NO.ITA282/CIT(A)-1/2013-14 DATED 27.09.2018 FOR THE AY 2006- 07. CO NO.13/CHNY/2019 IS A CROSS-OBJECTION FILED B Y THE ASSESSEE IN ITA NO.3465/CHNY/2018 FOR THE AY 2006-07. 2. SHRI R.CLEMENT RAMESH KUMAR, ADDL.CIT, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI S.SRIDHAR, ADV. FOR SHRI N.DEV ANATHAN (VAKALAT NOT FILED) REPRESENTED ON BEHALF OF THE ASSESSEE. 3. A PERUSAL OF THE FACTS SHOWS THAT THE APPEAL WAS F ILED BY THE REVENUE ON 20.12.2018. ON 23.01.2019, IT WAS INTIM ATED THAT THE APPEAL FILED BY THE REVENUE WAS DEFECTIVE IN SO FAR AS VER IFICATION HAS NOT BEEN DONE PROPERLY. THE APPEAL WAS POSTED FOR HEARING O N 23.04.2019. THE CROSS-OBJECTION HAS BEEN FILED BY THE ASSESSEE ON 2 8.02.2019, ON WHICH DATE ITSELF, IT WAS INTIMATED THAT THE CROSS-OBJECT ION IS DEFECTIVE IN SO FAR AS THE ORDER OF THE LD.CIT(A) AND THAT OF THE AO HA S NOT BEEN FILED. BOTH THE APPEALS FILED BY THE REVENUE AND THE ASSESSEE P OSTED FOR HEARING ON 23.04.2019. THE APPEALS WERE ADJOURNED TO TODAY I. E. 06.08.2019. THE DEFECTS POINTED OUT IN BOTH THE APPEALS BY THE REVE NUE AND THE ASSESSEE REMAIN AND NO ACTION HAS BEEN TAKEN TO RECTIFY THE DEFECTS. THE ADJOURNMENT APPLICATIONS FILED BY THE ASSESSEE ARE ALSO REJECTED. CONSEQUENTLY, THE APPEAL FILED BY THE REVENUE AND T HE CROSS-OBJECTION FILED BY THE ASSESSEE ARE DISMISSED ON ACCOUNT OF D EFECTS NOT CURED. ITA NO.3465/CHNY/2018 & CO NO.13/CHNY/2019 :- 3 -: 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE AN D THE CROSS- OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 06 TH AUGUST, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTA NT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: 06 TH AUGUST, 2019. TLN - *34 54 /COPY TO: 1. ) /APPELLANT 4. 6 /CIT 2. *+) /RESPONDENT 5. 4 * /DR 3. 6 ( ) /CIT(A) 6. /GF