Kochi Cherikal Mohanan, CHENNAI V. ITO Corporate Ward 3(3), CHENNAI

ITA 2341/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0733 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 13-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: R VISWANATHAN
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.2341/CHNY/2018 /ASSESSMENT YEAR: 2011-12 SHRI KOCHI CHERIKAL MOHANAN, NO.3/55, VETERAN LANE, PALLAVARAM, CHENNAI-43. VS. THE INCOME TAX OFFICER-3(3), CORPORATE WARD-3, CHENNAI-34. [PAN: AAIPM 4795 N ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR. R.VISWANATHAN, CA *+) , /RESPONDENT BY : MR. R.CLEMENT RAMESH- KUMAR, ADDL.CIT , /DATE OF HEARING : 07.08.2019 , /DATE OF PRONOUNCEMENT : 07.08.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-11, CHENNAI, I N ITA NO.213/2016- 17 DATED 14.05.2018 FOR THE AY 2011-12. 2. SHRI R.VISWANATHAN, CA, REPRESENTED ON BEHALF OF T HE ASSESSEE AND SHRI R.CLEMENT RAMESH KUMAR, ADDL.CIT, REPRESENTED ON BEHALF OF THE REVENUE. ITA NO.2341/CHNY/2018 :- 2 -: 3. THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 13.08 .2018. ON 16.08.2018, THE DEFECTS WERE INTIMATED TO THE ASSES SEE THAT THE APPEAL IS TIME-BARRED BY 20 DAYS AND THE CONDONATION HAS NOT BEEN FILED IN THE FORM OF AN AFFIDAVIT AND THE SECOND THE FORM-36 IS NOT S IGNED BY THE MD AND THE THIRD THE VERIFICATION IS NEITHER DATED NOR SIG NED. THE ASSESSEE HAS FILED PETITION FOR CONDONATION OF DELAY IN THE STAM P PAPER BUT TILL DATE THE DEFECTS IN RESPECT OF THE NON-SIGNING OF THE APPEAL BY THE MD AND THE NON- SIGNING OF THE VERIFICATION AND THE DATING OF THE S AME HAVE NOT BEEN RECTIFIED. THE APPEAL HAS BEEN POSTED FOR HEARING ON 31.12.2018, 23.04.2019, 24.04.2019 AND AGAIN TODAY I.E. ON 07.0 8.2019. TILL DATE, THE DEFECTS HAVE NOT BEEN CURED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED IN LIMINE ON ACCOUNT OF NON-RECTIFICATION OF THE DEFECTS. ORDER PRONOUNCED ON THE 07 TH AUGUST, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 07 TH AUGUST, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF