Selvi Wines, Madurai V. ITO Ward 1(4), Virudhunagar

ITA 1008/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8121 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 23-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREEDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , , % BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NOS. 1004, 1005, 1006, 1007, 1008 & 1009/CHNY/2018 / ASSESSMENT YEARS : 1996-97, 1996-97, 1996-97, 1997-98, 1997-98 & 1997-98 M/S. SELVI WINES, C/O. P.S. THANGARAJ, INCOME TAX PRACTITIONER, 18, PERAKKO NAGAR, PASUMALAI, MADURAI 625 004. [PAN: ADNFS 9401P] VS. INCOME TAX OFFICER, WARD 1(4), VIRUDHUNAGAR. ( / APPELLANT) ( &'( /RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI V. SREEDHAR, JCIT 1 /DATE OF HEARING : 26.12.2018 1 /DATE OF PRONOUNCEMENT : 26.12.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, MADURAI IN ITA NOS. 114/09-10, 005/10-11, 113/09-10, 115/09-10, 006/10-11 & 112/09 -10 ALL DATED 28.11.2017 FOR ASSESSMENT YEARS 1996-97 & 1997-98. :-2-: ITA NOS.1004 TO 1009/CHNY/2018 2. THE ASSESSEE HAS BEEN ISSUED NOTICES TO RECTIFY THE FOLLOWING DEFECTS: 1. APPEAL FEE IS SHORT IN SOME OF THE APPEALS. 2. APPEAL TIME BARRED BY 53 DAYS. CONDONATION PETI TION TO BE FILED ON AFFIDAVIT ORIGINAL. 3. RESPONDENT NAME WRONGLY FILLED IN. 4. ONE ORIGINAL/CERTIFIED COPY OF ORIGINAL ORDER OF CIT(A) NOT FILED. 5. TRIBUNAL FEE CHALLAN NOT IN ORDER/ CHALLAN NOT A TTESTED ORIGINAL CHALLAN PLACED.. 3. AT THE TIME OF HEARING, NONE WAS PRESENT FOR THE ASSESSEE NOR ANY COMMUNICATION WAS RECEIVED. SINCE, DEFECTS ARE NOT BEING CURED, INSPITE OF ADEQUATE OPPORTUNITIES, ALL THESE APPEALS ARE D ISMISSED IN-LIMINI. 4. IN THE RESULT, THE ASSESSEES APPEALS IN ITA NOS . 1004, 1005, 1006, 1007, 1008 & 1009/CHNY/2018 FOR ASSESSMENT YEAR 199 6-97 & 1997-98 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH DECEMBER, 2018 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 6 /DATED: 26 TH DECEMBER, 2018 JPV 1&89:9 /COPY TO: 1. (/ APPELLANT 2. &'( /RESPONDENT 3. < ) (/CIT(A) 4. < /CIT 5. 9& /DR 6. /GF