SRINIVAS THEATRES PVT LTD, CHENNAI V. DCIT, CORPORATE CIRCLE 6(2), CHENNAI

ITA 3468/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8737 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 21-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M SUBASHRI

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I T.A. NO. 3468/CHNY/2018 / ASSESSMENT YEAR :2014-15 SRINIVAS THEATRES PVT. LTD., NO. 6, SIVANI, SARADAMBAL STREET, T. NAGAR, CHENNAI 600 017. [PAN:AAGCS0021C] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MS. M. SUBASHRI, JCIT / DATE OF HEARING : 01.04.2019 /DATE OF PRONOUNCEMENT : 02.04.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 15, CHENNAI DATED 26.10.2018 RELEVANT TO THE ASSESSMENT YEAR 2014-15. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE BENCH OBSERVED THAT INSPITE OF DEFECTS NOTIFIED [RPAD ON RECORD], THE ASSESSEE FAILED TO RECTIFY THE DEFECT AND THUS, THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. I.T.A. NO.3468/CHNY/18 2 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 2 ND APRIL, 2019 AT CHENNAI. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 02.04.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.