Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 6714 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
10 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-02-2019
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2016-2017
Appeal Filed On
23-04-2018
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . . , , & BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.1454/CHNY/2018 ' ' /ASSESSMENT YEAR: 2016-17 M/S.MUTHAIAH FIREWORKS FACTORY, 40C, M.C.S.STREET, SIVAKASI. VS. THE INCOME TAX OFFICER, TDS WARD, MADURAI. [PAN: AABFM 4036 F ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : NONE. +,* - /RESPONDENT BY : MR. AR.V.SREENIVASAN, JCIT - /DATE OF HEARING : 28.02.2019 - /DATE OF PRONOUNCEMENT : 28.02.2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED A GAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, MADURAI, DATED 21.02.2018 FOR THE AY 2016-17. NONE APPEARED ON BE HALF OF THE ASSESSEE DESPITE DUE SERVICE OF NOTICE. 2. IN THE PRESENT APPEAL, THE ASSESSEES COMPANY CH ALLENGED THE LEVY OF FEES U/S.234E FOR ALLEGED DELAY IN FILING STATEM ENTS PRESCRIBED U/S.200A ITA NO.1454/CHNY/2018 :- 2 -: OF THE INCOME TAX ACT, 1961. THE ORDER OF THE LD.C IT(A) IS BASED ON THE APPRECIATION OF THE LAW AS AMENDED W.E.F. 01.06.201 5. THE LEVY OF FEES U/S.234E IS MANDATORY IN THE NATURE AND THEREFORE, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE LD.CIT(A) . 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 28 TH FEBRUARY, 2019 IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER /CHENNAI, 3 /DATED: 28 TH FEBRUARY, 2019. TLN - +45 65 /COPY TO: 1. * /APPELLANT 4. 7 /CIT 2. +,* /RESPONDENT 5. 5 + /DR 3. 7 ( ) /CIT(A) 6. ' /GF
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