I.M.Quadruthullah, CHENNAI V. ITO, CHENNAI

ITA 1924/CHNY/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1564 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2016
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , ! & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.1923 & 1924/CHNY/2016 /ASSESSMENT YEAR: 2009-10 SHRI I.M.QUADRUTHULLAH, NO.339/340, AMBEDKAR STREET, GANDHI NAGAR, VIRUGAMBAKKAM, CHENNAI-600 092. [PAN: AACPQ 2509 C] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-12(2), CHENNAI. ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR.S.SEETHARAMAN, CA )*( + /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT + /DATE OF HEARING : 10.06.2019 + /DATE OF PRONOUNCEMENT : 10.06.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI, I N ITA NO.62/CIT(A)- 13/2009-10 & IN ITA NO.70/CIT(A)-13/2009-10 DATED 2 9.02.2016 FOR THE AY 2009-10, IN ITA NO.1923/CHNY/2016 IS AGAINST QUA NTUM ASSESSMENT U/S.143(3) AND IN ITA NO.1924/CHNY/2016 IS AGAINST THE PENALTY LEVIED U/S.271A OF THE ACT. 2. SHRI AR.V.SREENIVASAN, JCIT, REPRESENTED ON BEHA LF OF THE REVENUE AND SHRI S.SEETHARAMAN, CA, REPRESENTED ON BEHALF O F THE ASSESSEE. ITA NOS.1923 & 1924/CHNY/2016 :- 2 -: 3. THE APPEALS FILED BY THE ASSESSEE ARE DEFECTIVE AND NOTICES HAD BEEN SERVED ON THE ASSESSEE ON 19.07.2016 IN RESPEC T OF THE BOTH THE APPEALS. THE APPEALS HAD ORIGINALLY BEEN DISMISSED ON ACCOUNT OF NON- PROSECUTION AND SUBSEQUENTLY BY AN MA ORDER DATED 1 2.01.2018, THE APPEALS HAD BEEN RECALLED. THE DEFECTS HAVE NOT YE T BEEN RECTIFIED. IN FACT, A PERUSAL OF THE ASSESSMENT ORDER SHOWS THAT SUBSTANTIAL OPPORTUNITIES HAD BEEN GIVEN IN THE COURSE OF THE A SSESSMENT PROCEEDINGS AND THE ASSESSEE HAS BEEN ABSOLUTELY NON-COOPERATED AND NO DETAILS TO SUBSTANTIATE THE RETURN FILED HAD BEEN PRODUCED, WH ICH HAD COMPELLED THE AO TO ESTIMATE THE INCOME OF THE ASSESSEE BY APPLYI NG THE NET PROFIT RATIO. FOR THE ASSESSEES FAILURE TO MAINTAIN AND KEEP BOO KS OF ACCOUNTS, PENALTY U/S.271A HAD ALSO LEVIED. BEFORE THE LD.CIT(A) ALSO , THERE HAS BEEN ABSOLUTE NON-COOPERATION AND NO DETAILS WHATSOEVER HAS BEEN PRODUCED. BEFORE THE TRIBUNAL ALSO, THERE HAS BEEN NON-COOPER ATION WHICH HAD RESULTED IN AN EXPARTE DISMISSAL, RECALLED AND AGAI N NON-RECTIFICATION OF DEFECTS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE E ARE DISMISSED IN LIMINE ON ACCOUNT OF NON-RECTIFICATION OF THE DEFEC TS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 10 TH DAY OF JUNE, 2019, IN CHENNAI. SD/- SD/- ( . ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER ITA NOS.1923 & 1924/CHNY/2016 :- 3 -: /CHENNAI, 2 /DATED: 10 TH JUNE, 2019. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF