BKR HOTELS & RESORTS P LTD, CHENNAI V. ACIT, CENTRAL CIRCLE 3(3), CHENNAI

ITA 3353/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2690 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-08-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARATHCITD R
• 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.3351 TO 3354/CHNY/2018 / ASSESSMENT YEAR3 : 2011-12,2012-13, 2013-14,201 4-15 M/S.BKR HOTELS & RESORTS P LTD., 71,USMAN ROAD, 21-22,SAROJINI STREET, T.NAGAR,CHENNAI 600 014. VS. THE ACIT, CENTRAL CIRCLE 3(3)(I/C) CHENNAI-34. [PAN AADCB 0450 B ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE !' /RESPONDENT BY : MR.S.BHARATH,C.I.T D.R & / DATE OF HEARING : 28 - 08 - 201 9 & / DATE OF PRONOUNCEMENT : 28 - 08 - 201 9 / O R D E R PER BENCH: THESE FOUR APPEALS FILED BY THE ASSESSEE ARE AGA INST THE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX (APP EALS)-19, CHENNAI IN ITA NOS.29 TO 33/C.I.T(A)-19/2016-17 DATED 18.10.2018 FOR THE IMPUGNED ASSESSMENT YEARS. ITA NOS.3351 TO 3354/CHNY/18 :- 2 -: 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.S.BHARATH REPRESENTED ON BEHALF OF THE REVENUE 3. ALL THESE APPEALS HAVE BEEN FILED BY THE ASSESS EE ON 27.12.2018. SEPARATE DEFECT NOTICE DATED 31.12.2019 FOR ALL THESE APPEALS HAS BEEN SENT TO THE ASSESSEE BY RPAD INTIMATING FOLLOWING DEFECT: (I) RESPONDENT NAME WRONGLY FILLED IN. THE DEFECT MENTIONED IN ALL THESE APPEALS WAS SOUGH T TO BE CURED BY THE ASSESSEE. THESE APPEALS HAVE BEEN POSTED FOR HEARINGS ON 13.03.2019 ON WHICH DATE THE ADJOURNMENT WAS SOUGHT BY LD.AR BEFORE THE BENCH THROUGH A LETTER DATED 13.03.2019. THESE APPEALS WERE ADJOURNED TO 06.06.2019 AND NONE APPEARED ON B EHALF OF THE ASSESSEE. THE APPEAL WAS ADJOURNED TO 28.08.2019. THE NOTICE FOR HEARING ON 28.08.2019 FOR ALL THE APPEALS OF ASSESS EE WAS ISSUED TO ISSUE THROUGH DEPARTMENT. ON THE APPOINTED DATE OF HEARING I.E. 28.08.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE DEFECTS ARE YET TO BE CURED. 4. CONSEQUENTLY, THE APPEALS FILED BY THE ASSESSEE ST AND DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN ITA NOS.3351 TO 3354/CHNY/18 :- 3 -: 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). 5. IN THE RESULT, ALL THE APPEALS FILED BY THE AS SESSEE ARE DISMISSED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 28 TH AUGUST, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER / CHENNAI * / DATED: 28 TH AUGUST, 2019. K S SUNDARAM !,- .- / COPY TO: 1 . / APPELLANT 3. / () / CIT(A) 5. - !4 / DR 2. !' / RESPONDENT 4. / / CIT 6. / GF