Harita Fehrer Limited, CHENNAI V. ACIT Salary Circle II , CHENNAI

ITA 2254/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4911 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 30-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVASANJCITD R
• Assessee Lawyers: R VIJAYARAGHAVAN
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NO.2254/CHNY/2018 / ASSESSMENT YEAR : 2011-12 M/S.HARITA FEHRER LIMITED , 29,JAYALAKSHMI ESTATES, HADDOWS ROAD, CHENNAI 600 006. V S. THE ASSISTANT COMMISSIONER OF INCOME TAX, SALARY CIRCLE-II, 121 MG ROAD, CHENNAI-34. [PAN AACCH 1037 R ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.R.VIJAYARAGHAVAN,ADVOCATE !' /RESPONDENT BY : MR.AR.V.SREENIVASAN,JCIT,D.R & / DATE OF HEARING : 05 - 11 - 201 9 & / DATE OF PRONOUNCEMENT : 05 - 11 - 201 9 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-13, CHENN AI IN ITA NO.10/C.I.T(A)-13/2011-12 DATED 07.05.2018 FOR THE ASSESSMENT YEAR 2011-12. ITA NO.2254/CHNY/18 :- 2 -: 2. MR.R.VIJAYARAGHAVAN REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.AR.V.SREENIVASAN REPRESENTED ON BEHALF OF THE REVENUE. 3. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 3 1.07.2018. DEFECT NOTICE DATED 18.09.2018 HAS BEEN SENT TO THE ASSESSEE BY RPAD INTIMATING THE FOLLOWING DEFECTS: (I) GROUNDS BEFORE C.I.T(A) NOT FILED. TO BE IN DUPLICA TE. (II) COMPANY SEAL NOT AFFIXED IN FORM-36 AND GROUNDS BEF ORE THE I.T.A.T 4. THE APPEAL WAS POSTED FOR HEARING ON 03.12.201 8, 25.02.2019, 23.05.2019, 20.08.2019 AND 05.11.2019. ALL THE SAID ADJOURNMENT DATES ARE GRANTED AT THE REQUEST OF LD. AR. THE APPEAL WAS POSTED FOR HEARING TODAY, THAT IS ON 05. 11.2019 AND THE LD.AR FILED A LETTER DATED 05.11.2019 SEEKING A DJOURNMENT. THE ABOVE DEFECTS WERE SOUGHT TO BE CURED BY THE AS SESSEE. H OWEVER, THE DEFECTS POINTED OUT IN THE NOTICE HAVE NOT BEEN CURED. 5. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE STAND DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF PRASAD PRODUCTIONS P. LTD. VS. INCOME-TAX APPELLATE TRIBUN AL [1997] 226 ITR 778 (MAD). ITA NO.2254/CHNY/18 :- 3 -: 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 05 TH NOVEMBER, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER / CHENNAI * / DATED: 05 TH NOVEMBER, 2019. K S SUNDARAM !,- .- / COPY TO: 1 . / APPELLANT 4. / / CIT 2. !' / RESPONDENT 5. - !2 / DR 3. / () / CIT(A) 6. / GF