ITO Non Corporate Ward 13(4), CHENNAI V. S.Geetha Sarathi, CHENNAI

ITA 1986/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7335 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2018
• Result in Favour of: Assessee
• 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 ./ I.T.A.NO.1986/CHNY/2018 ( [ [ / ASSESSMENT YEAR: 2012-13) THE INCOME TAX OFFICER, NON CORPORATE WARD 13(4), CHENNAI VS SMT. S. GEETHA SARATHI, NO.2/40, DHARMARAJA KOIL STREET, PARANKIMALAI, CHENNAI 600 016. PAN: BDJPG6962Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT / RESPONDENT BY : NONE /DATE OF HEARING : 10.06.2019 /DATE OF PRONOUNCEMENT : 25.07.2019 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI IN ITA NO.148/CIT(A)-14/2016-17 DATED 26.03.2018 FOR THE ASSESSMENT YEAR 2012-13. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE BENCH OBSERVED THAT DESPITE THE DEFECTS WERE DULY NOTIFIED IN THE DEFECT 2 ITA NO.1986/CHNY/2018 MEMO, THE REVENUE HAS NOT RECTIFIED THE DEFECTS. SINCE THE REVENUE HAS NOT RECTIFIED THE DEFECTS NOTIFIED BY THE TRIBUNAL, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY, THE APPEAL IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED ORDER PRONOUNCED IN THE COURT ON THE 25 TH JULY, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 25 TH JULY, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER