Valipi Reddy Rajini Reddy, CHENNAI V. ACIT Company Circle V(4), CHENNAI

ITA 1153/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8975 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVASANJCITD R

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1153/CHNY/2018 / ASSESSMENT YEAR :2011-12 SMT.VALIPI REDDY RAJINI REDDY, OLD NO.24,NEW NO.17, SOUTH MADA STREET, SRINAGAR COLONY,CHENNAI 600 015. VS. ACIT, COMPANY CIRCLE V(4), CHENNAI. [PAN AELPR 1820 A] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : NONE $% ! ' # /RESPONDENT BY : MR.AR.V.SREENIVASAN,JCIT,D.R & ' ' () / DATE OF HEARING : 11 - 12 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 11 - 12 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-13, CHENNA I IN ITA NO.292/CIT(A)-13/A.Y 2011-12 DATED 21.11.2017 FO R THE ASSESSMENT YEAR 2011-12. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.AR.V.SREENIVASAN REPRESENTED ON BEHALF OF THE REVENUE. 3. THE ASSESSEE HAS FILED ITS APPEAL BEFORE THE TR IBUNAL ON 29.04.2018 AND DEFECTIVE NOTICE HAS BEEN ISSUED TO THE ASSESSEE. THE ITA NO.1153.CHNY/2018 :- 2 -: DEFECTS HAVE NOT BEEN RECTIFIED DESPITE NOTICES ISS UED. THE APPEAL OF ASSESSEE HAD BEEN POSTED FOR HEARING ON VARIOUS DAT ES AND NONE APPEARED. AS A LAST RESORT, NOTICE HAD BEEN SERVED ON THE ASSESSEE THROUGH THE DEPARTMENT AND STILL NO EFFORT HAS BEEN MADE BY THE ASSESSEE EITHER TO RECTIFY THE DEFECTS IN HIS APPEA L OR TO EXPLAIN THE REASONS FOR DEFECTS. AGAIN, THE ASSESSEE IS CONTINU ING HIS BEHAVIOR OF NOT REPRESENTING HIS APPEAL, NOR RECTIFIED THE DEFECTS. CONSEQUENTLY, THE APPEAL OF ASSESSEE IS DISMISSED I N LIMINIE ON ACCOUNT OF DEFECTS NOT RECTIFIED . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON 11 TH DECEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 11 TH DECEMBER, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 4. & 3( / CIT 2. $% ! / RESPONDENT 5. 145 $(6 / DR 3. & 3( () / CIT(A) 6. 57 8' / GF