The Ammapet Urban Co op Bank Ltd., Salem V. Addl.CIT Range 1, Salem

ITA 2091/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5042 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 05-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NETHRA PAL

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NOS.2090, 2091 & 2092/CHNY/2018 / ASSESSMENT YEARS: 2009-10, 2010-11 & 2011-12 THE AMMAPET URBAN CO-OP. BANK LTD., 273B, THIRU VI KA ROAD, AMMAPET, SALEM 636 003. [PAN: AAAAT7795G] VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 1 NO.3, GANDHI ROAD, SALEM 636 007. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI M.S. NETHRA PAL, JCIT / DATE OF HEARING : 16.05.2019 /DATE OF PRONOUNCEMENT : 22.05.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL), SALEM, ALL DATED 18.01.2018 RELEVANT TO THE ASSESSMENT YEARS 2009-10, 2010-11 AND 2011-12. 2. WHEN THE APPEALS OF THE ASSESSEE ARE TAKEN UP FOR HEARING, THE BENCH OBSERVED THAT THE APPEALS OF THE ASSESSEE ARE FOUND TO HAVE BEEN FILED LATE BY 101 DAYS BEFORE THE TRIBUNAL. THE ASSESSEE HAS NOT FILED PETITION FOR CONDONATION OF DELAY, DESPITE SERVICE OF DEFECT MEMO. DESPITE I.T.A. NOS. 2090-2092/CHNY/18 2 SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE OR THE ASSESSEE HAS FILED ANY VAKALAT/POWER OF ATTORNEY IN FAVOUR OF ANY ADVOCATE/C.A. TO REPRESENT ITS CASE BEFORE THE TRIBUNAL OR ANY ADJOURNMENT PETITION FILED BY THE ASSESSEE. HOWEVER, ONE SHRI K. VENKATESH PRABHU, CA HAS FILED AN ADJOURNMENT PETITION, WHICH STANDS REJECTED IN THE ABSENCE OF VAKALAT/POWER OF ATTORNEY IN FAVOUR OF THE CA. THUS, WE ARE OF THE OPINION THAT THE APPEALS FILED BY THE ASSESSEE ARE NOT MAINTAINABLE AND LIABLE TO BE DISMISSED. ACCORDINGLY, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 22 ND MAY , 2019 IN CHENNAI. SD/ - SD/ - (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 22.05.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.