SARAVANA FOUNDATION, CHENNAI V. ITO, NCW-15(4), CHENNAI

ITA 3376/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6760 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MARUDHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , ( BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.3376/CHNY/2018 /ASSESSMENT YEAR: 2011-12 M/S.SARAVANA FOUNDATION , 15,BAJANAI KOIL STREET, BESANT NAGAR,CHENNAI 600 090. VS. INCOME-TAX OFFICER, NON-CORPORATE WARD 15(4), CHENNAI. [ PAN: ABMFS 6610 H ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : NONE +,* - /RESPONDENT BY : MR.MARUDHA PANDIAN,JCIT,D.R - /DATE OF HEARING : 09.07.2019 - /DATE OF PRONOUNCEMENT : 09.07.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-16, CHENNAI, I N ITA NO.313/C.I.T(A)-16/2011-12, DATED 17.09.2018 FOR TH E AY 2011-12 . 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND M R. MARUDHA PANDIAN REPRESENTED ON BEHALF OF THE REVENUE. 3. THE ASSESSEE HAS SOUGHT AN ADJOURNMENT, WHICH I S REJECTED. THE APPEAL OF ASSESSEE HAS BEEN FILED ON 10.12.2018 AND DEFECTS MEMO NOTICE ITA NO. 3376/CHNY/2018 :- 2 -: HAS BEEN ISSUED ON 03.01.2019. TWO DEFECTS HAVE BEE N POINTED OUT BEING ONE THE PENALTY ORDER U/S.271B OF THE ACT WAS NOT F ILED AND SECOND THE ASSESSMENT ORDER WAS NOT FILED IN DUPLICATE. THE AP PEAL WAS POSTED FOR HEARING ON 02.04.2019 AND NONE APPEARED ON BEHALF O F THE ASSESSEE. THE APPEAL WAS SUBSEQUENTLY ADJOURNED TO TODAY ON WHICH DATE ALSO NONE APPEARED, BUT AN ADJOURNMENT LETTER HAS BEEN RECEIV ED. THE DEFECTS IN RESPECT OF NON-FILING OF THE PENALTY ORDER U/S.271B OF THE ACT HAS BEEN CURED. HOWEVER, THE SECOND DEFECT POINTED OUT IN RE SPECT OF NON-FILING OF ASSESSMENT ORDER IN DUPLICATE HAS NOT BEEN CURED. C ONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED FOR D EFECT AS UN-ADMITTED 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON THE 09 TH DAY OF JULY, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 4 /DATED: 09 TH JULY, 2019. K S SUNDARAM - +56 76 /COPY TO: 1. * /APPELLANT 4. 8 /CIT 2. +,* /RESPONDENT 5. 6 + /DR 3. 8 ( ) /CIT(A) 6. /GF