SMT. CHIDAMBARAM LATHADEVI, CHENNAI V. ITO NON CORPORATE WARD 3 (5), CHENNAI

ITA 1564/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1482 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARAT
• Assessee Lawyers: S SRIDHAR
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI [ , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.1564/CHNY/2018 ( [ [ / ASSESSMENT YEAR: 2011-12) SMT. CHIDAMBARAM LATHADEVI, OLD NO.2, NEW NO.3, 5 TH STREET, ALWARPET, CHENNAI 600 018. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD 3(5) CHENNAI. PAN: ABJPL1056H ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI S. BHARAT, CIT /DATE OF HEARING : 13.06.2019 /DATE OF PRONOUNCEMENT : 13.06.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-4, CHENNAI IN APPEAL NO.208/2016-17/A.Y.2011-12/CIT(A)-4 DATED 14.08.2017 FOR THE ASSESSMENT YEAR 2011-12 AGAINST THE CONFIRMATION OF PENALTY LEVIED U/S.271(1)(C) OF THE ACT. 2. THE ASSESSEE HAS SOUGHT ADJOURNMENT WITHOUT GIVING ANY VALID REASON. CONSEQUENTLY THE ADJOURNMENT PETITION IS REJECTED AND THE APPEAL DISPOSED OFF. 2 ITA NO.1564/CHNY/2018 3. THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 10.05.2018 AND HAD HAS BEEN INTIMATED THE APPEAL IS DELAYED BY ONE DAY. THE APPEAL HAS BEEN POSTED FOR HEARING ON MULTIPLE OCCASIONS AND TILL DATE, NO CONDONATION OF DELAY PETITION / AFFIDAVIT HAS BEEN FILED. IN THIS CIRCUMSTANCE, IT IS PRESUMED THAT THE ASSESSEE HAS NO REASON FOR THE DELAY IN FILING THE APPEAL. CONSEQUENTIALLY THE APPEAL IS DISMISSED ON ACCOUNT OF NON-EXPLANATION IN RESPECT OF THE DELAY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH JUNE, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 13 TH JUNE, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER