KUNDHA AGRI FARMS, CHENNAI V. ITO NCW 1(4), CHENNAI

ITA 1556/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7337 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘बी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद%य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I. T. A. No. 1 5 5 6/ Chn y/ 2 0 1 9 ( नधा रणवष / A s s e s sm e nt Yea r : 2 0 1 4- 1 5 ) M/s. Kundha Agri Farms 18, Old No.80, Bazulla Road, T.Nagar, Chennai-600 017. V s The Income Tax Officer, Non-Corporate Ward-1(4) Chennai. P AN: A AJ FK 7 9 5 0 J (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : None यथ क ओरसे/Respondent by : Mr. N.Sanjay Gandhi, Addl.CIT स ु नवाईक तार!ख/D a t e o f h e a r i n g : 14.09.2022 घोषणाक तार!ख /D a t e o f P r o n o u n c e m e n t : 14 .09.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: This appeal filed by the assessee is directed against order passed by the learned Commissioner of Income Tax (Appeals)-2, Chennai, dated 25.03.2019 and relevant to assessment years 2014-15 & 2015-16. 2. Brief facts of the case are that the assessee is a firm filed its return of income for the assessment years 2014-15 & 2015- 16 admitting Nil total income. The assessments has been completed u/s.143(3) of the Income Tax Act, 1961, and assessed total income of Rs.34,77,190/- for the assessment year 2014-15 and Rs.48,35,970/- for the assessment year 2015-16. The assessee carried the matter in appeal before the 2 ITA No. 1556/Chny/2019 first appellate authority, but could not succeed. The learned CIT(A), for the reasons stated in his appellate order dated 25.03.2019 dismissed appeals filed by the assessee. Aggrieved by the learned CIT(A) order, the assessee is in appeal before us. 3. At the time of hearing, none appeared for the assessee. We have heard learned DR and perused relevant materials available on record. We find that appeal filed by the assessee is defective, because the assessee has filed single appeal for two assessment years which is contrary to law. The Registry has issued defect memo to the assessee to rectify mistake. However, the assessee does not rectify defects noticed by the Registry. Further, the assessee is not appearing, despite number of opportunity of hearing was provided by the Tribunal. Therefore, we dismiss appeal filed by the assessee as defective. 4. In the result, appeal filed by the assessee is dismissed. Order pronounced in the open court on 14 th September, 2022 Sd/- Sd/- (महावीर संह) (जी. मंज ु नाथ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद'य / Accountant Member 3 ITA No. 1556/Chny/2019 चे)नई/Chennai, *दनांक/Dated 14 th September, 2022 DS आदेश क त,ल-प अ.े-षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु /त (अपील)/CIT(A) 4. आयकर आय ु /त/CIT 5. -वभागीय त न3ध/DR 6. गाड फाईल/GF.