Sunitha Leather Trading Co (Madras) Pvt Limited, CHENNAI V. ITO Corporate Ward 6(4), CHENNAI

ITA 1062/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6830 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 15-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BALINA SURESH BABU

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NOS. 1062 & 1063/CHNY/2019 / ASSESSMENT YEAR: 2007-08 & 2013-14 M/S. SUNITHA LEATHER TRADING CO (MADRAS), PVT. LTD., NO. 7, THIRUNEERMALAI ROAD, PALLAVARAM, CHENNAI 600 044. [PAN:AAJCS1457P] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 2, COIMBATORE. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI BALINA SURESH BABU, JCIT / DATE OF HEARING : 17.07.2019 /DATE OF PRONOUNCEMENT : 26.07.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 15, CHENNAI, BOTH DATED 29.01.2019 RELEVANT TO THE ASSESSMENT YEARS 2007-08 AND 2013-14. 2. WHEN THE APPEALS WERE TAKEN UP FOR HEARING, THE BENCH OBSERVED THAT DESPITE THE DEFECTS WERE DULY NOTIFIED IN THE DEFECT MEMO SERVED ON THE ASSESSEE THROUGH REGISTERED POST [AD ON RECORD], THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS. MOREOVER, IT WAS FURTHER NOTICED THAT NO VAKALATH OR I.T.A. NO. 1062 & 1063/CHNY/19 2 POWER OF ATTORNEY HAS BEEN FILED IN FAVOUR OF ANY ADVOCATE/C.A. TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. THEREFORE, THE ADJOURNMENT PETITION FILED BY THE ASSESSEE STATING THAT THE AUDITOR SHRI K. MEENAKSHISUNDARAM, ITP HAS TO BE ATTEND A MARRIAGE FUNCTION AT TRICHY ON 17.07.2019 AND NOT IN A POSITION TO ATTEND THE HEARING ON 17.07.2019 IS NOT ACCEPTABLE. SINCE THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS NOTIFIED BY THE TRIBUNAL, BOTH THE APPEALS FILED BY THE ASSESSEE ARE NOT MAINTAINABLE AND ACCORDINGLY, THE APPEALS ARE DISMISSED. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 26 TH JULY, 2019 IN CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 26.07.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.