ACIT Central Circle 2 , CHENNAI V. Sree Daksha Property Developers India Pvt Ltd. , Coimbatore

ITA 2066/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5785 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 24-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BENNY JOHN
• Assessee Lawyers: A S SRIRAMAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY , JUDICIAL MEMBER I . T.A. NO S . 2066 AND 2067 /MDS/2017 ASSESSMENT YEAR S :201 1 - 1 2 & 2013 - 14 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, IN COME TAX BUILDING, RACE COURSE ROAD, COIMBATORE 641 018. VS. M/S. SREE DAKSHA PROPERTY DEVEL OPERS INDIA PVT. LTD., NO.1, GANDHI LAYOUT, SRI VEERA S TOWER, MARUTHAMALAI ROAD, VADAVALLI, COIMBAOTRE 641 046. [PAN: AAOCS1220R] ( APPELLANT ) ( R ESPONDENT ) / APPELLANT BY : SHRI BENNY JOHN, CIT - DR / RESPONDENT BY : SHRI A.S. SRIRAMAN, ADVOCATE / DATE OF HEARING : 09 . 11 .201 7 / DATE OF P RONOUNCEMENT : 27 .11 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BOTH THE APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST DIFFERENT ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 18, CHENNAI BOTH DATED 31.05.2017 FOR THE ASSESSMENT YEARS 2011 - 12 AND 2013 - 14 . 2. W HEN THE APPEAL S W ERE TAKEN UP FOR HEARING ON 09 . 11. 2017, THE BENCH HAS NOTICED THAT THE BOTH THE APPEALS FILED BY THE REVENUE ARE TIME BARRED BY 9 DAYS AND CONDONATION PETITIONS WERE FILED TO CONDONE THE DELAY I.T.A. NO S . 2066 & 2067 /M /17 2 OF FIVE DAYS ONLY. DEFECT NOTICE WAS DUL Y SERVED ON THE REVENUE BY POINTING OUT THE DEFECTS IN BOLD LETTERS AS WELL AS HAND - WRITTEN, AS UNDER: I.T.A. NO. 2066/MDS/2017 DEFECT: APPEAL TIME BARRED BY 9 DAYS. CONDONATION PETITION FILED FOR 5 DAYS [HAND - WRITTEN] FORM 35, STATEMENT OF FACTS BEFOR E CIT(A) TO BE FILED IN DUPLICATE I.T.A. NO. 2067/MDS/2017 DEFECT: APPEAL TIME BARRED BY 9 DAYS. CONDONATION PETITION FILED FOR 5 DAYS. FORM 35, STATEMENT OF FACTS BEFORE CIT(A) TO BE FILED IN DUPLICATE [HAND - WRITTEN] ONE MORE COPY OF GROUNDS OF APPE AL BEFORE ITAT TO BE FILED. SINCE THE REVENUE HAS NOT RECTIFIED THE DEFECT S NOTIFIED BY THE TRIBUNAL IN THE DEFECT MEMO, BOTH THE APPEALS FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY, DISMISSED. 4 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED ON THE 27 TH NOVEMBER , 2017 AT CHENNAI. SD/ - SD/ - (A.MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, 27 . 1 1 .201 7 VM/ - I.T.A. NO S . 2066 & 2067 /M /17 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.