T.Kodeeswaran L/H A.Thangam, Srivilliputhur V. ITO Ward I(4), Virudhunagar

ITA 2770/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0153 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 26-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C YAMUNA
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.2770/CHNY/2018 / ASSESSMENT YEAR :1985-86 SHRI T. KODEESWARAN, L/H. A. THANGAM, 39-A, DEVANGAR SOUTH STREET, SRIVILLIPUTHUR 626 125. [PAN:AJIPK4320J] VS. THE INCOME TAX OFFICER, WARD 1(4), VIRUDHUNAGAR. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SMT. C. YAMUNA, JCIT / DATE OF HEARING : 25.06.2019 /DATE OF PRONOUNCEMENT : 26.06.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 1, MADURAI DATED 30.08.2018 RELEVANT TO THE ASSESSMENT YEAR 1985-86 PASSED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE BENCH OBSERVED THAT DESPITE THE DEFECT WAS DULY NOTIFIED IN THE DEFECT MEMO SERVED ON THE ASSESSEE THROUGH REGISTERED POST [AD ON RECORD], THE ASSESSEE HAS NOT I.T.A. NO.2770/CHNY/18 2 RECTIFIED THE DEFECT. MOREOVER, NONE APPEARED ON BEHALF OF THE ASSESSEE OR FILED ANY ADJOURNMENT PETITION. SINCE THE ASSESSEE HAS NOT RECTIFIED THE DEFECT NOTIFIED BY THE TRIBUNAL, THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE AND ACCORDINGLY, THE APPEAL IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 26 TH JUNE, 2019 AT CHENNAI. SD/ - SD/ - (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL M EMBER CHENNAI, DATED, THE 26.06.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.