SARAVANA KUMAR N, CHENNAI V. ITO NON CORPORATE WARD 18 (1), CHENNAI

ITA 1558/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4174 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SADADEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D /SMC BENCH : CHENNAI . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ./I.T.A. NO.1558/CHNY/2018 / ASSESSMENT YEAR : 2011-12 MR. N.SARAVANAKUMAR A-66, 11 TH STREET, ANNA NAGAR EAST CHENNAI-600 102. VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 18(1), CHENNAI. [PAN ADWPN9638P ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI B.SADADEVAN, JCIT /DATE OF HEARING : 31 - 1 0 - 201 8 /DATE OF PRONOUNCEMENT : 31 - 10 - 201 8 / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSE WITH A DELAY OF 361 DAYS. NOTICE SENT TO THE ASSESSEE FOR HEARING H AS BEEN RETURNED UNSERVED WITH A COMMENT THAT ASSESSEE HAS LEFT. THE DELAY CONDONATION PETITION FILED BY THE ASSESSEE STATED T HAT ASSESSEE WAS NOT IN STATION AND DID NOT GET THE ORDER OF THE LEA RNED COMMISSIONER OF INCOME TAX(APPEALS) IN TIME. THE CONDONATION PETITI ON IS FOR A PERIOD OF 14 MONTHS AND NOT IN LINE WITH THE NOTIFIED DELA Y PERIOD. ITA NO.1558/CHNY/2018 :- 2 -: 2. I ALSO FIND THAT THE CONDONATION PETITION DOES N OT GIVE ANY JUSTIFIABLE REASON FOR CONDONING THE DELAY. ACCORDI NGLY, I AM NOT CONDONING THE DELAY AND APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE. ORDER PRONOUNCED ON WEDNESDAY, THE 31 ST DAY OF OCTOBER, 2018, AT CHENNAI. SD/- . (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER / CHENNAI / DATED:31 ST OCTOBER, 2018 SOMU / COPY TO: 1 . / APPELLANT 3. ( ) / CIT(A) 5. / DR 2. / RESPONDENT 4. / CIT 6. / GF