Manoharamma Hotel Investment Private Limited, CHENNAI V. DCIT, CHENNAI

ITA 284/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7328 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 12-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 12

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.284/MDS/2016 ( / ASSESSMENT YEAR: 2011-12) M/S. MANOHARAMMA HOTEL INVESTMENT PVT. LTD., NO.2, SARANGAPANI STREET, T.NAGAR, CHENNAI 600 017. VS THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV(2), CHENNAI PAN: AACCM8686M ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT /DATE OF HEARING : 27.03.2017 ! /DATE OF PRONOUNCEMENT : 27.03.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-8, CHENNAI DATED 15.12.2015 IN IT APPEAL NO.28/2014-15 FOR THE ASSES SMENT YEAR 2011- 12 PASSED U/S.250(6) R.W.S.143(3) OF THE ACT. 2. IN THIS APPEAL, NOTICE FOR HEARING WAS SENT TO T HE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 27.03.2017. ON 27.03.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER A PETITION DATED 2 ITA NO.284/MDS/2016 27.03.2017 REQUESTING FOR ADJOURNMENT WAS RECEIVED BY THE REGISTRY. ON PERUSING THE FILE I FIND THAT THE ASSESSEE HAS N OT REMITTED THE APPEAL FEES BECAUSE THE AMOUNT OF RS.10,000/- IS PAID UNDE R THE HEAD TAX ON REGULAR ASSESSMENT. 3. SINCE THE APPEAL OF THE ASSESSEE IS DEFECTIVE AS THE APPEAL FEES HAS NOT BEEN PAID, I DO NOT FIND IT NECESSARY TO EN TERTAIN THE ADJOURNMENT PETITION FILED BY THE ASSESSEE AND HERE BY DISMISS THE APPEAL OF THE ASSESSEE AS IT IS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH MARCH, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 27 TH MARCH, 2017 JR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF