S.Latha, Coimbatore V. ACIT, Coimbatore

ITA 1381/CHNY/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0144 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NO. 1381/CHNY/2017 / ASSESSMENT YEAR: 2012-13 SMT. S. LATHA, PROPX. M/S. ATHIKA INFRASTRUCTURE, 49, T.V. SAMY ROAD (EAST), R.S. PURAM, COIMBATORE 641 002. [PAN:ACDPL5005H] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 2, COIMBATORE. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : MRS. R. ANITA, JCIT / DATE OF HEARING : 18.06.2019 /DATE OF PRONOUNCEMENT : 24.06.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 2, COIMBATORE, DATED 27.02.2017 RELEVANT TO THE ASSESSMENT YEAR 2012-13. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION MADE TOWARDS SHORT TERM CAPITAL GAINS ON SALE OF LAND. 2. THE APPEAL OF THE ASSESSEE IS FOUND TO HAVE BEEN FILED LATE BY TWO DAYS BEFORE THE TRIBUNAL. HOWEVER, THE ASSESSEE HAS NOT FILED THE I.T.A. NO. 1381/CHNY/17 2 CONDONATION PETITION TO CONDONE THE DELAY OF TWO DAYS. THE ABOVE DEFECT WAS DULY NOTIFIED IN THE DEFECT MEMO SERVED ON THE ASSESSEE THROUGH REGISTERED POST [AD ON RECORD]. HOWEVER, THE ASSESSEE HAS NOT COME FORWARD TO RECTIFY THE DEFECT. MOREOVER, DESPITE SERVICE OF NOTICE THROUGH THE DEPARTMENT [SERVICE AD ON RECORD], NONE APPEARED ON BEHALF OF THE ASSESSEE OR FILED ANY ADJOURNMENT PETITION. SINCE THE ASSESSEE HAS NOT RECTIFIED THE DEFECT NOTIFIED BY THE TRIBUNAL, THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE AND ACCORDINGLY, THE APPEAL IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 24 TH JUNE, 2019 IN CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 24.06.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.