P. ALLAH BAKSH, CHENNAI V. ITO NCW - 8 (1), CHENNAI

ITA 1799/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2694 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 10-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVASANJCITD R
• Section: 201

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL A/SMC BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NO.1799/CHNY/2019 / ASSESSMENT YEAR : 2013-14 MR.P.ALLAH BAKSH , 19,KOYAMBEDU OMNI BUS TERMINUS, KOYAMBEDU, CHENNAI 600 082. V S. INCOME TAX OFFICER, NON-CORPORATE WARD-8(1), CHENNAI 600 034. [PAN ADHPA 3547 Q] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE !' /RESPONDENT BY : MR.AR.V.SREENIVASAN,JCIT,D.R & / DATE OF HEARING : 28 - 08 - 201 9 & / DATE OF PRONOUNCEMENT : 28 - 08 - 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)-9, CHENNA I IN ITA NO.46/C.I.T(A)-9/2016-17 DATED 09.04.2016 FOR TH E ASSESSMENT YEAR 2013-14. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.AR.V.SREENIVASAN REPRESENTED ON BEHALF OF THE REVENUE 3. THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 25 .06.2019. DEFECT NOTICE DATED 22.07.2019 HAS BEEN SENT TO THE ASSESSEE BY RPAD AND SERVED ON ASSESSEE ON 25.07.2019 INTIMATING FOLLOWING ITA NO.1799/CHNY/2019 :- 2 -: DEFECTS: (I) THE APPEAL FEE HAS NOT BEEN PAID UNDER THE SUB -HEAD OTHERS, (II) THE GROUNDS OF APPEAL BEFORE LD.CIT(A) NOT FIL ED IN DUPLICATE AND (III) FORM NO.35 NOT FILED IN TRIPLICATE. THE THREE DEFECTS WAS SOUGHT TO BE CURED BY THE ASSESSEE. ON THE APPOINTED DATE OF HEARING I.E. 28.08.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE DEFECTS ARE YET TO BE CURED. 4. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE STA NDS 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 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 28 TH AUGUST, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER / CHENNAI * / DATED: 28 TH AUGUST, 2019. K S SUNDARAM !,- .- / COPY TO: 1 . / APPELLANT 3. / () / CIT(A) 5. - !4 / DR 2. !' / RESPONDENT 4. / / CIT 6. / GF