E-Logistics Private Limited , CHENNAI V. ACIT Corporate Circle 2(1) , CHENNAI

ITA 1699/CHNY/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9542 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-03-2018
• Assessment Year: 2005-2006
• Appeal Filed On: 11-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D VIVAHARJCITD R

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , ( BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NOS. 1699 & 2175/CHNY/2017 /ASSESSMENT YEARS: 2005-06 & 2007-08 M/S.E-LOGISTICS PVT LTD., VILLA C 53-54,ANNA ENCLAVE, INJAMBAKKAM, CHENNAI 600 115. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 2(1), CHENNAI-34. [ PAN: AAACE 8929 K ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : NONE +,* - /RESPONDENT BY : MR.D.VIVAHAR,JCIT,D.R - /DATE OF HEARING : 18.09.2019 - /DATE OF PRONOUNCEMENT : 18.09.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-9 , CHENNAI, IN ITA NOS.5(2007-08) & 58(2009-10)/C.I.T(A)-9 DATED 31.03 .2017 FOR THE ASSESSMENT YEARS 2005-06 & 2007-08. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE, AND MR.D.VIVAHAR REPRESENTED ON BEHALF OF THE REVENUE. ITA NOS.1699 AND 2175/CHNY/2017 :- 2 -: 3. AS THE ISSUES RAISED IN BOTH THE APPEALS OF ASSE SSEE ARE IDENTICAL, THESE TWO APPEALS ARE DISPOSED OFF BY THIS COMMON O RDER. 4. THE APPEAL IN ITA NO.1699/CHNY/2017 HAS BEEN FILED BY THE ASSESSEE ON 11.07.2017. DEFECT NOTICE DATED 04.08.2017 HAS BEEN SENT TO THE ASSESSEE BY RPAD INTIMATING THE FOLLOWING DEFECTS: (I) SEPARATE APPEALS FILED FOR EACH ASSESSMENT Y EAR TO BE FILED (II) E CHALLAN NOT ATTESTED III) RESPONDENT NAME WRONGLY FILED IN CAUSE TITLE . IV) TIME BARRED BY 4 DAYS. CONDONTION PETITION TO BE FILED IN AFFIDAVIT THE ABOVE DEFECTS WAS SOUGHT TO BE CURED BY THE AS SESSEE. THE DEFECT IN RESPECT OF NON-FILING OF THE CONDONATION PETITION HAS BEEN CURED. HOWEVER, THE REMAINING THREE DEFECTS POINTED OUT HA VE NOT BEEN CURED. 4.1 THE APPEAL IN ITA NO.2175/CHNY/2017 HAS BEEN FILED BY THE ASSESSEE ON 27.10.2017. DEFECT NOTICE DATED .11.2017 HAS BEEN SENT TO THE ASSESSEE BY RPAD INTIMATING THE FOLLOWING DEFECTS: (I) APPEAL FEE IS SHORT BY RS.9,000/- (II) TIME BARRED BY 60 DAYS. CONDONTION PETITION FILED FOR 5 DAYS. III) RESPONDENT NAME WRONGLY FILED IN CAUSE TITLE . THE ABOVE DEFECTS WAS SOUGHT TO BE CURED BY THE AS SESSEE. HOWEVER, ALL THE DEFECTS POINTED OUT REMAIN UNCURED. 5. BOTH THE APPEALS WERE POSTED FOR HEARING ON 15 .02.2018, 07.5.2018, 11.07.2018, 23.10.2018, 29.01.2019, 02.0 5.2019, AND 06.08.2019. ALL THE SAID ADJOURNMENT DATES ARE GRAN TED AT THE REQUEST OF LD.AR. THESE TWO APPEALS WERE POSTED FOR HEARING T ODAY, THAT IS ON ITA NOS.1699 AND 2175/CHNY/2017 :- 3 -: 18.09.2019 AND NONE APPEARED ON BEHALF OF THE ASSES SEE. HOWEVER, THE DEFECTS POINTED OUT IN THE NOTICES REMAIN UNCURED. 6. CONSEQUENTLY, BOTH THE APPEALS FILED BY THE ASSE SSEE STAND DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF PRASAD PRODUCTIONS P. LTD. VS. INCOME-TAX APPELLATE TRIBUNAL [1997] 226 ITR 778 (MAD). 5. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE FOR THE ASSESSMENT YEARS 2005-06 & 2007-08 ARE DISMISSED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON THE 18 TH SEPTEMBER, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 4 /DATED: 18 TH SEPTEMBER, 2019. K S SUNDARAM - +56 76 /COPY TO: 1. * /APPELLANT 4. 8 /CIT 2. +,* /RESPONDENT 5. 6 + /DR 3. 8 ( ) /CIT(A) 6. /GF