Prerna IT Services Pvt.Ltd., Hyd, Hyderabad V. ITO, Ward-16(2), Hyderabad, Hyderabad

ITA 1006/HYD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2667 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 13-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREEKAR
• Assessee Lawyers: T CHAITANYA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A. NO. 1006/HYD/2016 ASSESSMENT YEAR: 2007-08 PRERANA I.T. SERVICES PVT. LTD., HYDERABAD [PAN: AAECP2899M] VS THE INCOME TAX OFFICER, WARD-16(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI T. CHAITANYA KUMAR, AR FOR REVENUE : SHRI V. SREEKAR, DR DATE OF HEARING : 07-09-2017 DATE OF PRONOUNCEMENT : 07-09-2017 O R D E R PER INTURI RAMA RAO, A.M. : THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-4, HYDERABAD, DATED 31-03-2016 FOR THE AY. 2007-08. THIS APPEAL W AS FILED BY THE ASSESSEE-COMPANY ON 13-07-2016 AND THE REGISTRY OF THIS TRIBUNAL ISSUED A DEFECTIVE NOTICE NOTIFYING THE FOLLOW ING DEFECTS: I. NAME OF THE ASSESSEE IS NOT CORRECTLY SHOWN IN THE APPEAL FORM; II. APPEAL IS PRIMA-FACIE TIME BARRED BY 28 DAYS AND NO T FILED THE CONDONATION PETITION; I.T.A. NO. 1006/HYD/2016 :- 2 - : III. CHALLAN PAID UNDER THE WRONG HEAD TAX. REVISED CHALLAN IS TO BE PAID AS OTHERS UNDER SELF ASST. TAX-300; IV. IN THE VERIFICATION COLUMN, DESIGNATION SHOWN AS MANAGING DIRECTOR, BUT STAMP AFFIXED AS DIRECTOR; 2. DESPITE THE DUE SERVICE OF NOTICE INTIMATING THE AB OVE DEFECTS, THE APPELLANT HAD CHOSEN NOT TO RECTIFY THE DEFECTS. THER EFORE, WE HAVE NO OPTION, BUT TO REJECT THIS APPEAL IN TERMS OF R ULE 12 OF THE ITAT RULES, 1963 WHICH READS AS UNDER: 12. REJECTION OR AMENDMENT OF MEMORANDUM OF APPEA L.- THE TRIBUNAL MAY REJECT A MEMORANDUM OF APPEAL, IF IT IS NOT IN THE PRESCRIBED FORM OR RETURN IT FOR BEING AMENDED WITH IN SUCH TIME AS IT MAY ALLOW. ON REPRESENTATION AFTER SUCH AMENDMENT, THE MEMORANDUM SHALL BE SIGNED AND DATED BY THE OFFICER COMPETENT TO MAKE A N ENDORSEMENT UNDER RULE 7. 3. HOWEVER, WE GRANT LIBERTY TO THE ASSESSEE-COMPANY T O REPRESENT THE APPEAL WITHIN A PERIOD OF SIX MONTHS FR OM THE DATE OF RECEIPT OF THIS ORDER DULY RECTIFYING THE DEFICIENCIES IN THE APPEAL MEMO FILED. 4. IN THE RESULT, APPEAL FILED BY ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPTEMBER, 2017 SD/- SD/- (D. MANMOHAN) (INTURI RAMA RAO) VICE PRESIDENT ACCOUNTANT MEMB ER HYDERABAD, DATED 7 TH SEPTEMBER, 2017 TNMM I.T.A. NO. 1006/HYD/2016 :- 3 - : COPY TO : 1. PRERANA I.T. SERVICES PVT. LTD., C/O. SHRI T. CH AITANYA KUMAR, ADVOCATE, FLAT NO. 102, GOURI APARTMENTS, UR DU LANE, HIMAYAT NAGAR, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-16(2), HYDERABAD. 3. CIT (APPEALS)-4, HYDERABAD. 4. PR.CIT-4, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.