M/S AARSREE INVESTMENT PRIVATE LIMITED (NOW AARSREE DEVELOPERS LLP), CHENNAI V. DCIT CORPORATE CIRCLE 1 (1), CHENNAI

ITA 1106/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2507 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 02-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN

Judgement Text

, / (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH: CHENNAI . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ./ ITA NO.1106/CHNY/2018 /ASSESSMENT YEAR: 2006-07 M/S.AARSREE INVESTMENTS- PVT. LTD., (NOW AARSREE DEVELOPERS LLP), MEENAKSHI TOWER, NEW NO.13, OLD NO.6, 4 TH FLOOR RAJAMANNAR STREET, T. NAGAR, CHENNAI-600 017. VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), CHENNAI. [PAN: AA ACA 5345 B ] ( $ /APPELLANT) ( %&$ /RESPONDENT) $ ' / APPELLANT BY : NONE %&$ ' /RESPONDENT BY : MR. B.SAGADEVAN, JCIT ' /DATE OF HEARING : 30.10.2018 ' /DATE OF PRONOUNCEMENT : 31.10.2018 / O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER : WHEN THIS APPEAL WAS CALLED FOR HEARING, IT WAS NO TICED THAT THE FOLLOWING DEFECTS POINTED OUT BY THE REGISTRY WAS N OT COMPLETELY RECTIFIED: 1. GROUNDS OF APPEAL BEFORE CIT(A) NOT FILED. 2. PAN NO. WRONGLY FILLED IN CHALLAN COPY. 2. ASSESSEE HAS INDEED FILED A LETTER IN WHICH IT S TATES THAT ITS PAN WAS CHANGED DUE TO CONVERSION FROM A LIMITED COMPANY TO LIMITED LIABILITY PARTNERSHIP. HOWEVER, RECORDS APPENDED FOR JUSTIFY ING SUCH CONVERSION WERE NOT AUTHENTICATED NOR CERTIFIED BY ANY PERSON. ACCORDINGLY, I AM OF ITA NO.1106/CHNY/2018 :- 2 -: THE OPINION THAT THE DEFECTS REMAIN TO BE RECTIFIED BY THE ASSESSEE. SINCE THE DEFECTS ARE NOT RECTIFIED, THE APPEAL CANNOT BE TAKEN UP FOR ADJUDICATION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED ON THE 31 ST DAY OF OCTOBER, 2018, IN CHENNAI. SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER /CHENNAI, . /DATED: OCTOBER 31, 2018. TLN ' %/0 10 /COPY TO: 1. $ /APPELLANT 4. 2 /CIT 2. %&$ /RESPONDENT 5. 0 % /DR 3. 2 ( ) /CIT(A) 6. /GF