M/s. Sri Subiksham Builders, Coimbatore V. ITO, Coimbatore

ITA 180/CHNY/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4912 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-06-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 04-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: T BANUSEKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER I.T.A.NO. 180/MDS/2011 ASSESSMENT YEAR : 2007-08 SRI SUBIKSHAM BUILDERS, 16/239, T.V.SAMY ROAD(EAST) R.S.PURAM, COIMBATORE- 641 002. PAN AAXFS 8830 M VS. THE INCOME-TAX OFFICER, WARD-II(3), COIMBATORE. (APPELLANT) (RESPONDENT) APPELLANT BY : S HRI T. BANUSEKAR, FCA RESPONDENT BY : SHRI P.B.SEKARAN, CIT O R D E R PER DR. O.K. NARAYANAN , VICE-PRESIDENT THIS APPEAL FILED BY THE ASSESSEE RELATES TO THE ASSESSMENT YEAR 2007-08. IT IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, AT COIMBATO RE DATED 31.3.2010 AND ARISES OUT OF THE ASSESSMENT COMPLET ED UNDER SEC.143(3) READ WITH SEC.147 OF THE INCOME-TAX ACT, 1961. ITA 180/11 :- 2 -: 2. THE FIRST APPEAL HAS BEEN DISMISSED BY THE COMMI SSIONER OF INCOME-TAX (APPEALS) FOR THE REASON THAT THE ASS ESSEE HAS NOT PAID THE TAX ADMITTED IN THE RETURN FILED BY IT. THE HON'BLE MADRAS HIGH COURT IN THE CASE OF S. ALAGARSWAMY V. INCOME- TAX OFFICER AND ANOTHER (296 ITR 43) AND THE HON'BLE KERALA HIGH COURT IN THE CASE OF SUSHIL THOMAS ABRAHAM V. ASSISTANT COMM ISSIONER OF INCOME-TAX AND ANOTHER (308 ITR 346) HAVE HELD T HAT AN APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE IF THE ASSESSEE HAS NOT PAID THE TAX DUE ON THE INCOME RETURNED AT LEAST AT THE TIME OF FILING OF THE APPEAL. THEREFORE, THIS APPE AL IS NOT MAINTAINABLE BEFORE THE TRIBUNAL. ACCORDINGLY, IT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 15 TH DAY OF JUNE, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 15 TH JUNE, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR