Vijayalakshmi Vaitheeswaran, CHENNAI V. ITO International Taxation 2(2) , CHENNAI

ITA 1051/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3286 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1051/CHNY/2018 /ASSESSMENT YEAR: 2009-10 SMT. VIJAYALAKSHMI VAITHESWARAN, C/O. SRIMATHY, NO.32/71, M.K.AMMAN KOIL STREET, MYLAPORE, CHENNAI-600 004. VS. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION-2(2), 121 M.G.ROAD, CHENNAI-600 006. [PAN: AQLPV 6721 G ] ( & /APPELLANT) ( '(& /RESPONDENT) & ) / APPELLANT BY : MR.N.DEVANATHAN, ADV. '(& ) /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT ) /DATE OF HEARING : 14.02.2019 ) /DATE OF PRONOUNCEMENT : 14.02.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NO.1051/CHNY/2018 IS AN APPEAL FILED BY THE AS SESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-16, CHENNAI, IN ITA NO.78/CIT(A)-16/2009-10 DATED 07.03.2018 FOR TH E AY 2009-10. 2. MR.AR.V.SREENIVASAN, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND MR.N.DEVANATHAN, ADV., REPRESENTED ON BEHALF OF THE ASSESSEE. ITA NO.1051/CHNY/2018 :- 2 -: 3. THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE IN SO FAR AS COLUMN NO.9 OF THE ASSESSEES APPEAL IS NOT FILLED AND THE APPEAL HAS BEEN SIGNED BY ONE SMT.V.SRIMATHY, WHO IS NOT THE ASSESSEE HERE IN. THE DEFECTIVE NOTICE HAS BEEN ISSUED AT THE TIME OF FILING OF THE APPEAL ITSELF. APPEAL HAS BEEN FILED ON 28.04.2018. THE APPEAL HAS BEEN POST ED ON MULTIPLE OCCASIONS BUT THE DEFECTS HAVE NOT BEEN RECTIFIED. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE AS UNADMITTED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 14 TH DAY OF FEBRUARY, 2019 IN CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 1 /DATED: 14 TH FEBRUARY, 2019. TLN ) '23 43 /COPY TO: 1. & /APPELLANT 4. 5 /CIT 2. '(& /RESPONDENT 5. 3 ' /DR 3. 5 ( ) /CIT(A) 6. /GF