S.Srinivasan, Cuddalore V. DCIT, Cuddalore

ITA 1477/CHNY/2006

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7452 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-01-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 06-06-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR I VIJAYAKUMAR

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI C BENCH, CHENNAI. BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 1477/MDS/2006 ASSESSMENT YEAR: 2002-03 S. SRINIVASAN, NO. 49, SUBBARAYULU NAGAR, CUDDALORE 607 002. [PAN: AAJPS7903D] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I,CUDDALORE. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : DR. I. VIJAYAKUMAR, CIT- DR DATE OF HEARING : 19.01.2012 DATE OF PRONOUNCEMENT : 19.01.2012 ORDER PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A) X, CHENNAI DATED 29.03.2006 IN ITA NO. 333/2 005-06 PASSED IN ASSESSMENT YEAR 2002-03. DR. I. VIJAYAKUMAR, CIT-DR REPRESENTED ON BEHALF OF THE REVENUE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E CASE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. FURTHER, THE REGISTRY ISSUED A DEFECT MEMO ON 26.06.2006 TO THE ASSESSEE THAT THE APPEAL FEE PAYABLE BY THE ASSESSEE IS RS..10,000/- AND NOT RS. 500/-, WHICH WAS DEPOSITED BY THE ASSESSEE ALONG WITH THE APPEAL MEMO. THE ASSESSEE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1477 1477 1477 1477/M/0 /M/0 /M/0 /M/06 66 6 2 WAS DIRECTED TO REMOVE THE DEFECT. A REMINDER WAS A LSO ISSUED ON 04.02.2008 REQUESTING THE ASSESSEE TO RECTIFY THE D EFECT IMMEDIATELY. TILL TODAY, THE SHORT FEE OF RS.9,500/- HAS NOT BEEN DEP OSITED BY THE ASSESSEE. FURTHER, THE APPEAL OF THE ASSESSEE WAS FIXED FOR H EARING ON 31.03.2008 AND ON THAT DATE ALSO, THE ASSESSEE FAILED TO APPEAR BE FORE THE TRIBUNAL AND THEREFORE, THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTION VIDE ITS ORDER DATED 31.03.2008 IN I.T.A. NO. 1477/ MDS/2006. THEREAFTER, THE ASSESSEE FILED A MISCELLANEOUS PETITION IN M.P. NO. 92/MDS/2011 AND THE TRIBUNAL VIDE ITS ORDER DATED 24.06.2011 RECALLED T HE SAID ORDER AND APPEAL WAS FIXED FOR HEARING ON 19.01.2011. KEEPING IN VIE W ALL THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL OF THE ASSESS EE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 19.01.2012. SD/- SD/- (GEORGE MATHAN) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER CHENNAI, DATED, THE 19.01.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.