ASAP Infosystems Pvt Ltd., CHENNAI V. DCIT, CHENNAI

ITA 3230/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2698 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARV SREENIVASAN JCIT
• Keywords: Condonation of delay
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NOS.3229 &3230/CHNY/2018 / ASSESSMENT YEARS : 2007-08 & 2014-15 M/S. ASAP INFO SYSTEMS PVT. LTD., C-40, II FLOOR, II AVENUE, ANNA NAGAR, CHENNAI 600 018. VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), CHENNAI. [PAN AADCA 8240N ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR. N. ARJUN RAJ, CA FOR S.SRIDHAR, ADVOCATE $% ! ' # /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT & ' ' () / DATE OF HEARING : 27 - 08 - 201 9 *+ ' () / DATE OF PRONOUNCEMENT : 27 - 08 - 201 9 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX-4, C HENNAI IN ITA NOS.424/2016-17/A.Y. 2007-08/CIT(A)-4 & 425/2016-17 /A.Y. 2014- 15/CIT(A)-4 DATED 16.07.2018 FOR THE ASSESSMENT YEA RS 2007-08 & 2014-15. ITA NOS.3229 & 3230/CHNY/2018 :- 2 -: 2. MR. N.ARJUN RAJ, CA FOR S. SRIDHAR, ADVOCATE RE PRESENTED ON BEHALF OF THE ASSESSEE AND MR. A.R.V. SREENIVASAN, JCIT REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, THE ASSESSEE HAS FILED AN ADJOURNMENT APPLICATION, WHICH IS REJECTED. BOTH T HE APPEALS HAVE BEEN FILED BY THE ASSESSEE ON 27.11.2018. DEFECT NO TICE DATED 27.12.2018 HAS BEEN ISSUED TO THE ASSESSEE INTIMATI NG THAT BOTH THE APPEALS ARE TIME BARRED BY 37 DAYS AND NO CONDONATI ON OF DELAY PETITION HAS BEEN FILED. 4. BOTH THE APPEALS WERE POSTED FOR HEARING ON 28.02.2019, 30.05.2019 AND SUBSEQUENTLY ADJOURNED TO TODAY I.E. , ON 27.08.2019. AT THE TIME OF HEARING, AN ADJOURNMENT LETTER HAS BEEN FILED BY LD. AR. THE DEFECTS IN RESPECT OF NO N-FILING OF AFFIDAVIT FOR CONDONATION OF DELAY IN FILING THE APPEALS BELA TEDLY, HAS NOT BEEN CURED. 5. CONSEQUENTLY, THE APPEALS FILED BY THE ASSESSEE STA NDS DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF PRASAD PRODUCTIONS P. LTD. VS. INCOME-TAX APPELLATE TRIBUN AL [1997] 226 ITR 778 (MAD). ITA NOS.3229 & 3230/CHNY/2018 :- 3 -: 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSE E ARE DISMISSED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 27 TH AUGUST, 2019, AT CHENNAI. SD/ - SD/ - ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( ! ) (GEORGE MATHAN) ' / JUDICIAL MEMBER , ' / CHENNAI - / DATED: 27 TH AUGUST, 2019. EDN, SR. P.S . ' $ (/0 10 ( / COPY TO: 1 . ! / APPELLANT 4. & 2( / CIT 2. $% ! / RESPONDENT 5. 034 $ ( 5 / DR 3. & 2( () / CIT(A) 6. 48 9' / GF