SRI KAUVERY MEDICA L CARE (INDIA) LTD., THENNUR V. ACIT,TDS CIRCLE, MADURAI

ITA 183/CHNY/2023

AI Insights

The case involves Sri Kauvery Medical Care (India) Ltd., the appellant, against the Assistant Commissioner of Income Tax, TDS Circle, Madurai, the respondent. The appeal was directed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the assessment year 2013-14. The primary issues were the significant delay in filing the appeal and the failure to address the defects noted in the appeal notice, specifically the absence of the 26AS form. The tribunal's decision to dismiss the appeal as withdrawn was based on procedural non-compliance and the appellant's request to withdraw the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134759 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 13-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.183/Chny/2023 िनधाŊरण वषŊ/Assessment Year: 2013-14 Sri Kauvery Medical Care (India) Ltd., 1 and 2, KC Road, Tennur 620 017, Tamil Nadu. [PAN:AABCK8115E] Vs. The Assistant Commissioner of Income Tax, TDS Circle, Madurai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 29.03.2023 घोषणा की तारीख /Date of Pronouncement : 06.04.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre [NFAC], Delhi dated 29.03.2022 relevant to the assessment year 2013-14. 2. The appeal filed by the assessee is delayed by 262 days in filing the appeal. Despite defect notice was issued, the assessee has not filed petition for condonation of delay. Moreover, the assessee has also not I.T.A. No.183/Chny/23 2 filed 26AS, which was mentioned in the defect notice issued to the assessee. Thus, the appeal filed by the assessee is not maintainable and liable to be dismissed. However, when the appeal came up for hearing, the ld. Counsel for the assessee has prayed for withdrawal of the appeal, against which, the ld. DR has not raised any objection. Accordingly, the appeal filed by the assessee is dismissed as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 06 th April, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 06.04.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.