M/s AKS Alloys P. Ltd., CHENNAI V. ITO, CHENNAI

ITA 3021/CHNY/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0787 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE. UPON; ASSESSEE SINCE PAST SEVERAL OCCASIONS. LEFT NO OPTION; WE

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.3021/Chny/2019 (िनधाBरण वषB / Assessment Year: 2013-14) AKS Alloys Pvt. Ltd. Arihant Plaza, 3 rd Floor, No.193 (Old No.232), Waltax Road, Chennai – 600 003. बनाम/ V s. ITO Corporate Ward-1(1), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAD C A- 6 9 3 7 - C (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 03-08-2022 घोषणा की तारीख /Date of Pronouncement : 03-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of Learned Commissioner of Income Tax (Appeals)-4, Chennai [CIT(A)] dated 15-07-2019 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 28-03-2016. 2. At the time of hearing, none appeared for assessee. Upon perusal of order sheet entries, it could be seen that none is appearing ITA No.3021 /Chny/2019 - 2 - for assessee since past several occasions. Left with no option, we proceed to dispose-off the appeal. 3. The Registry has market the appeal as defective since the original grounds of appeal as well as original Form-36 has not been filed in the prescribed manner as required under the extant Rules. In such eventuality, the appeal could not be admitted and therefore, the same is dismissed for want of removal of defect. The hearing notice issued to the assessee has been returned back with the remarks ‘left’. The new address is not available on record. 4. The appeal stands dismissed as defective. Order pronounced on 03 rd August, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 03-08-2022 EDN/- आदेश की Vितिलिप अ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF