A.Mani, CHENNAI V. CIT(A), CHENNAI

ITA 177/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4347 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 08-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 19-01-2017
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C, CHENNAI , . ! #$, & #' BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ITA NO.177/MDS/2017 & ! (! / ASSESSMENT YEAR : 2012-13 A.MANI, NO.15, LALA KUTTY STREET, PERIAMET, CHENNAI 600 003. [PAN: AAKPM 0459R] VS. ASST. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-5, CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) $) * + / APPELLANT BY : NONE ,-$) * + / RESPONDENT BY : SHRI SHAJI P.JACOB, ADDL. CIT . * / / DATE OF HEARING : 08.06.2017 0( * / / DATE OF PRONOUNCEMENT : 08.06.2017 /O R D E R PER SANJAY ARORA, AM : THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI (C IT(A) FOR SHORT) DATED 19.10.2016, DISMISSING THE ASSESSEES APPEAL CONTES TING ITS ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREI NAFTER) DATED 31.03.2015 FOR THE ASSESSMENT YEAR (AY) 2012-13. 2. NONE APPEARED FOR AN ON BEHALF OF THE ASSESSEE-A PPELLANT WHEN HIS APPEAL WAS CALLED OUT FOR HEARING. THIS, DESPITE DUE SERVI CE OF NOTICE, AS APPARENT FROM 2 ITA NO.177/MDS/2017 (AY 2012-13) A.MANI V. ASST. CIT THE ACKNOWLEDGMENT ON RECORD. EVEN ON AN EARLIER OC CASION, I.E., 30.03.2017, NONE HAD APPEARED FOR AND BEHALF OF THE ASSESSEE, S O THAT THE BENCH HAD DIRECTED ISSUE OF NOTICE THROUGH REGISTERED POST (RPAD), NOT IFYING THE DEFECTS. IN THE INSTANT CASE, THE APPEAL IS TIME BARRED BY 29 DAYS. THE SAME WAS NOT ACCOMPANIED BY ANY CONDONATION PETITION. THIS FACT , AS WELL AS THE OTHER DEFECTS VIZ. COPY OF E-CHALLAN NOT ATTESTED AND THE RESPONDENT DETAILS BEING WRONGLY MENTIONED IN FORM-36, WERE COMMUNICATED TO THE ASSE SSEE VIDE ACKNOWLEDGMENT-CUM-DEFECT NOTICE DATED 19.01.2017, AND THEN AGAIN VIDE NOTICE OF HEARING DATED 30.03.2017 FOR TODAY INSTAN T. THE APPEAL BEING TIME BARRED IS NOT MAINTAINABLE, WHILE THE ASSESSEE, DES PITE DUE OPPORTUNITIES BEING AFFORDED TO IT HAS FAILED TO MOVE A CONDONATION PET ITION, IN THE ABSENCE OF WHICH WE ARE CONSTRAINED TO DISMISS HIS APPEAL IN LIMINE . WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS NOT MAINTAINABLE. ORDER PRONOUNCED ON JUNE 8, 2017 AT CHENNAI . SD/- SD/- ( ! #$ ) (GEORGE MATHAN) & / JUDICIAL MEMBER ( ) (SANJAY ARORA) /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED, JUNE 8, 2017. EDN 2 * ,&/34 54(/ /COPY TO: 1. $) /APPELLANT 2. ,-$) /RESPONDENT 3. . 6/ ( )/CIT(A) 4. . 6/ /CIT 5. 478 ,&/& /DR 6. 89! : /GF