Vundavilli Murali Srinivasa Chowdary, RANGAMPET V. The Income Tax Officer, WARD-2, KAKINADA

ITA 198/VIZ/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0318 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 02-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Section: 144

Judgement Text

आयकर अपीलीयअिधकरण, िवशाखापटणम SMC पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM ᮰ी दु᭪वूᱧ आर एल रे᲻ी, ᭠याियक सद᭭य के समᭃ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No. 198/Viz/2024 (िनधाᭅरण वषᭅ / Assessment Year : 2017-18) Vundavilli Murali Srinivasa Chowdary, D.No. 5-17, Anjigudi, Rangampet, Andhra Pradesh – 533291. PAN: CIXPM3851Q Vs. The Income Tax Officer, Kakinada. (अपीलाथᱮ/ Appellant) (ᮧ᭜यथᱮ/ Respondent) अपीलाथᱮ कᳱ ओर से/ Appellant by : None ᮧ᭜याथᱮ कᳱ ओर से / Respondent by : Dr. Aparna Villuri, Sr. AR सुनवाई कᳱ तारीख / Date of Hearing : 31/07/2024 घोषणा कᳱ तारीख/Date of Pronouncement : 08/08/2024 O R D E R PER DUVVURU RL REDDY, Judicial Member : This appeal filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1062557722(1), dated 13/03/2024 arising out of the order passed U/s. 144 of the Income Tax Act, 1961 [“the Act”] for the AY 2017-18. 2 2. At the time of hearing before me, none appeared on behalf of the assessee to represent the case. Further, on perusal of the appeal record, I find that there was a defect while filing the appeal by the assessee before the Tribunal ie., the assessee has paid the Tribunal Appeal Fee under the wrong Head / Category instead of “Self Assessment Tax (300) – Others” category. This defect was noticed by the Registry and a Defect Notice dated 06/05/2024, along with hearing notice, was issued to the assessee on 20/05/2024 and the same was received by the assessee on 24/05/2024 which is evident from the acknowledgement available on record. However, till the date of hearing of this appeal ie., 31/07/2024 the assessee did not acted upon and not rectified the said defect mentioned in the Defect Notice. Therefore, this appeal is not maintainable and hence the appeal of the assessee is hereby dismissed. 3. In the result appeal of the assessee is dismissed. Pronounced in the open Court on 08 th August, 2024. Sd/- (दु᭪वूᱧ आर.एल रे᲻ी) (DUVVURU RL REDDY) ᭠याियकसद᭭य/JUDICIAL MEMBER Dated :08/08/2024 OKK - SPS 3 आदेश की Ůितिलिप अŤेिषत /Copy of the order forwarded to:- 1. िनधाᭅᳯरती/ The Assessee – Vundavalli Murali Srinivasa Chowdary, D.No. 5-17, Anjigudi, Rangampet, Andhra Pradesh – 533291. 2. राज᭭व/The Revenue – Income Tax Officer, Ward-2, 3 rd Floor, Deepti Towers, Kakinada, Andhra Pradesh – 533001. 3. The Principal Commissioner of Income Tax, 4.आयकर आयुᲦ (अपील)/ The Commissioner of Income Tax (Appeals), 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, िवशाखापटणम/ DR, ITAT, Visakhapatnam 6.गाडᭅ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam