Rathna Stores Private Limited, CHENNAI V. CIT, CHENNAI

ITA 113/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9410 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 21-01-2016
• Court: TRIBUNAL
• Department Lawyers: SUNDAR RAO
• Assessee Lawyers: S SRIDHAR
• Keywords: Condonation of delay
• Section: 263

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 1 13 /MDS/201 6 / ASSESSMENT YEAR :2007 - 08 M/S. RATHNA STORES PVT. LTD., C/O ANIL NAIR & ASSOCIATES CHARTERED ACCOUNTANTS, CASA BLANCA , NO. 6, CASA MAJOR ROAD, EGMORE, CHENNAI 600 0 08 . [PAN: A A C C R7287 F ] VS. THE COMMISSIONER OF INCOME TAX III , CHENNAI . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI S. SRIDHAR , ADVOCATE / RESPONDENT BY : SHRI SUNDAR RAO, CIT / DATE OF HEARING : 17 . 0 3 .201 6 / DATE OF P RONOUNCEMENT : 29 . 0 4 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : TH I S APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX , CHENNAI , DATED 06 . 0 3 .20 1 2 RELEVANT TO THE ASSESSMENT YEAR 2007 - 08 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT]. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, IT WAS FOUND THAT THE ASSESSEE HAS NOT FILED ANY PETITION FOR CONDONAT ION OF DELAY OF 1333 DAYS IN I.T.A. NO . 1 13 /M/ 16 2 FILING THE APPEAL BEFORE THE TRIBUNAL. DESPITE SERVICE OF DEFECT NOTICE [AD ON RECORD] MENTIONING THE APPEAL FILED BY THE ASSESSEE IS BARRED BY 1333 DAYS, THE ASSESSEE HAS FAILED TO FILE ANY PETITION FOR CONDONATION OF HUGE DEL AY . INITIALLY, THE HEARING OF THE APPEAL WAS FIXED ON 14.03.2016 AND AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE HEARING WAS ADJOURNED TO 16.03.2016. AGAIN AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE HEARING WAS ADJOURNED TO 17.03.2 016. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 17.03.2016, THOUGH THE LD. COUNSEL FOR THE ASSESSEE HAS APPEARED, BUT COULD NOT FILE ANY PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL, THE BENCH WAS OF T HE OPINION THAT THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED ON THE 29 TH APRIL , 2 01 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 29 . 0 4 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4 . / CIT , 5. / DR & 6. / GF.