Medopharm, CHENNAI V. ACIT, CHENNAI

ITA 187/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4849 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 14-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 20-01-2017
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Section: 143(3)

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 187/MDS/2017 / ASSESSMENT YEAR :20 09 - 1 0 M/S. MEDOPHARM, 25, MEDO HOUSE, PULLIYUR 2 ND MAIN ROAD, TRUSTPURAM, CHENNAI 600 0 2 4. [PAN: A AA F M 4227H ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORP ORATE CIRCLE 13 (1 ), ROOM NO. 407, 4 TH FLOOR, ANNEXE BUILDING, AAYAKAR BHAWAN, 121, MAHATMA GANDHI ROAD, CHENNAI 600 034 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI R. DURAI PANDIAN , J CIT / DATE OF HEARING : 1 4 . 0 3 .201 7 / DATE OF P RONOUNCEMENT : 27 . 0 4 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : TH E ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE ASSISTANT COMMISSIONER OF INCOME TAX , C HENNAI DATED 22 . 12 .201 6 PASSED UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] RELEVANT TO THE ASSESSMENT YEAR 20 09 - 1 0 RAISING VARIOUS GROUNDS INCLUDING LEGAL ISSUE WITH REGARD TO R EOPENING OF ASSESSMENT . I.T.A. NO . 187 /M/ 1 7 2 2. AGAINST THE ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S. 147 OF THE ACT PASSED BY THE ACIT, NCC 13(1), CHENNAI, UNDER THE PROVISIONS OF SECTION 246A OF THE ACT, THE ASSESSEE IS REQUIRED TO BE FILED AN APPEAL BEFORE THE FIRST A PPELLATE AUTHORITY I.E., COMMISSIONER OF INCOME (APPEALS) AND THEREAFTER, IF AGGRIEVED, THE ASSESSEE CAN PREFER FURTHER APPEAL BEFORE THE TRIBUNAL. UNTIL AND UNLESS THE ORDER IS PASSED BY THE LD. COMMISSIONER, THE ASSESSEE CANNOT FILE THE APPEAL DIRECTLY B EFORE THE TRIBUNAL. SINCE THE ASSESSEE HAS NOT PREFERRED AN APPEAL BEFORE THE LD. CIT(A), THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL IS NOT MAINTAINABLE AND IS LIABLE TO BE DISMISSED. THUS, THE ADJOURNMENT APPLICATION FILED BY THE LD. COUNSEL FOR THE ASSESSEE IS REJECTED AND THE APPEAL FILED BY THE ASSESSEE IS ALSO DISMISSED . 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 27 TH APRIL, 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 27 . 0 4 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.