M/S TOILING MASSES WELFARE TRUST, CHENNAI V. ITO (EXEMPTIONS) WARD 4, CHENNAI

ITA 1777/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9548 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J PAVITRAN KUMARJCITD R
• Assessee Lawyers: J PRABHAKARC A
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NO.1777/CHNY/2018 / ASSESSMENT YEAR :2012-13 M/S.TOILING MASSES WELFARE TRUST, 27,VAIDYARAMAN STREET, T.NAGAR,CHENNAI 600 017. VS. INCOME TAX OFFICER, (EXEMPTION) WARD-4, CHENNAI. [PAN AAATT 6230 F ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI J.PRABHAKAR,C.A !' /RESPONDENT BY : SHRI J.PAVITRAN KUMAR,JCIT,D.R & / DATE OF HEARING : 18 - 09 - 201 9 & / DATE OF PRONOUNCEMENT : 18 - 09 - 201 9 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-17, CHENN AI IN ITA NO.77/15-16 DATED 15.02.2018 FOR THE ASSESSMEN T YEAR 2012-13. 2. SHRI J.PAVITRAN KUMAR REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI J.PRABHAKAR REPRESENTED ON BEHALF OF THE REVENUE. 3. THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 30. 05.2018. DEFECT NOTICE DATED 25.07.2018 HAS BEEN SENT TO THE ASSESSEE BY RPAD INTIMATING THE FOLLOWING DEFECTS: ITA NO.1777/CHNY/18 :- 2 -: (I) GROUNDS OF APPEAL BEFORE ITAT NOT FILED IN TRI PLICATE THE ABOVE DEFECT WAS SOUGHT TO BE CURED BY THE ASSESSEE. 3.1 THE APPEAL WAS POSTED FOR HEARING ON 23.10.201 8, 04.02.2019, 06.02.2019 AND SUBSEQUENTLY, THE APPEAL WAS POSTED FOR HEARING TODAY, THAT IS ON 18.09.2019. HOWEVER, THE DEFECT POINTED OUT IN THE NOTICES IS YET TO BE CURED. 4. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE STA NDS DISMISSED FOR DEFECT UNCURED BY APPLYING THE PRINCI PLES LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF PRASAD PRODUCTIONS P. LTD. VS. INCOME-TAX APPELLATE TRIBUN AL [1997] 226 ITR 778 (MAD). 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 18 TH SEPTEMBER, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER / CHENNAI * / DATED: 18 TH SEPTEMBER, 2019. K S SUNDARAM !,- .- / COPY TO: 1 . / APPELLANT 3. / () / CIT(A) 5. - !4 / DR 2. !' / RESPONDENT 4. / / CIT 6. / GF