N.S. Rajeshwaran, Ootacamund V. ITO, Ooty

ITA 2913/CHNY/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5804 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 10-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M PALANICHAMY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , # , ' ( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NOS.2911 TO 2914/MDS/2016 '# # /ASSESSMENT YEARS: 2005-06 TO 2008-09 SHRI N.S.RAJESHWARAN, 8/33, NANJANAD VILLAGE, NANJANAD POST, THE NILGIRIS. VS. THE INCOME TAX OFFICER, WARD-1(1), OOTY. [PAN: AGSPN 2154 L ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : NONE +,* - /RESPONDENT BY : MR.M.PALANICHAMY, JCIT - /DATE OF HEARING : 14.11.2017 - /DATE OF PRONOUNCEMENT : 15.11.2017 / O R D E R PER BENCH : THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, COIMBATORE, IN ITA NO.147/15- 16 DATED 14.07.2016, ITA NO.148/15-16 DATED 14.07.2 016, ITA NO.150/15-16 DATED 14.07.2016 & ITA NO.149/15-16 DA TED 14.07.2016 FOR THE AYS 2005-06, 2006-07, 2007-08 & 2008-09 RES PECTIVELY. 2. MR.M.PALANICHAMY, JCIT REPRESENTED ON BEHALF OF THE REVENUE AND NONE REPRESENTED ON BEHALF OF THE ASSESSEE. ITA NOS.2911 TO 2914/MDS/2016 :- 2 -: 3. THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE ON 10.10.2016 ON WHICH DATE DEFECTS HAVE BEEN INTIMATED TO THE ASSES SEE VIDE HEARING NOTICE. SUBSEQUENTLY, THE APPEALS HAD BEEN POSTED FOR HEARING ON 12.01.2017, 06.04.2017, 24.04.2017, 19.06.2017, 30. 08.2017 AND TODAY I.E. 14.11.2017. TILL DATE, THE DEFECTS HAVE NOT B EEN REMOVED. CONSEQUENTLY, AS THE DEFECTS HAVE NOT BEEN RECTIFIE D, THE APPEALS FILED BY THE ASSESSEE STANDS DISMISSED IN LIMINE. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO APPLY FOR RESTORATION OF THE APPEAL S AFTER RECTIFICATION OF THE DEFECTS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE ES STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 15, 2017, AT CHENNAI. SD/- SD/- ( ) ( SANJAY ARORA ) /ACCOUNTANT MEMBER ( # ) (GEORGE MATHAN) ' /JUDICIAL MEMBER /CHENNAI, 3 /DATED: NOVEMBER 15, 2017. TLN - +'45 65 /COPY TO: 1. * /APPELLANT 4. 7 /CIT 2. +,* /RESPONDENT 5. 5 +'' /DR 3. 7 ( ) /CIT(A) 6. # /GF