TALK MEDIA PVT. LTD., CHENNAI V. ITO, COMPANY CIRCLE - III (1), CHENNAI

ITA 2887/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4485 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order; Corroborative evidences
• Section: 154

Judgement Text

आयकर अपीलीय अिधकरण ’ए’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.2673 & 2887/Chny/2019 (िनधाŊरणवषŊ / Assessment Year: 2011-12) M/s. Talk Media Pvt. Ltd. No.85, Lotus Towers, Mount Road, Guindy, Chennai – 600 032. बनाम/ Vs. ACIT, Company Circle-III(1) / ITO, Corporate Ward-3(1), Chennai. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-2161-L (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : None ŮȑथŎकीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/ Date of Hearing : 12-04-2022 घोषणाकीतारीख / Date of Pronouncement : 18-04-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. Aforesaid appeals by assessee for Assessment Year (AY) 2011-12 arises out of separate orders of learned first appellate authority. During hearing, none appeared for assessee. The perusal of order sheet entries would show that none is appearing for assessee since past several occasions. The Ld. Sr. DR pleaded for dismissal of the appeals. 2. The Registry has noted considerable delay of 996 days in ITA No.2673/Chny/2019 the condonation of which has been sought by the ITA Nos.2673 & 2887/Chny/2019 - 2 - assessee on the strength of affidavit of director of the assessee company. It has been submitted that the appellate order was accepted since there was no revenue loss. However, later on department imposed tax and accordingly, the appeal has been preferred. However, in the absence of any supporting evidences, this plea could not be accepted and accordingly, the appeal is dismissed for want of condonation of delay. 3. The other appeal arises out of appellate order dated 13.09.2019 in the matter of rectification order passed by Ld. AO u/s 154 on 12.04.2019. In order u/s 154, Ld. AO added back excess allowance of deduction. The Ld. CIT(A) directed for correct re-computation of income. Aggrieved, the assessee is in further appeal before us. 4. Since, we have not admitted the regular appeal filed by the assessee for want of condonation of delay, we are not inclined to interfere in the rectification order passed u/s 154 and consequential, appellate proceedings arising therefrom. This appeal also stands dismissed. 5. Both the appeal stands dismissed. Order pronounced on 18 th April, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद˟ /ACCOUNTANT MEMBER चेɄई/ Chennai; िदनांक/ Dated : 18-04-2022 EDN आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : ITA Nos.2673 & 2887/Chny/2019 - 3 - 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकरआय ु Èत (अपील)/CIT(A)4. आयकरआय ु Èत/CIT 5. ͪवभागीयĤǓतǓनͬध/DR 6. गाड[फाईल/GF