Dr.K.Senthilnathan, CHENNAI V. ACIT, CHENNAI

ITA 3478/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7330 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.3478/MDS/2016 ( / ASSESSMENT YEAR: 2012-13) DR. K. SENTHILNATHAN, PLOT 1499, 16 TH MAIN ROAD, ANNA NAGAR, CHENNAI 600 040. VS THE ACIT, NON-CORPORATE CIRCLE 7(1), CHENNAI PAN: AADPK0449A ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT /DATE OF HEARING : 27.03.2017 ! /DATE OF PRONOUNCEMENT : 27.03.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, CHENNAI DATED 17.10.2016 IN IT APPEAL NO.20/CIT(A)-7/2015-16 FOR THE ASSESSMENT YEAR 2012-13 PASSED U/S.250(6) R.W.S.143(3) OF THE ACT. 2. IN THIS APPEAL, NOTICE FOR HEARING WAS SENT TO T HE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 27.03.2017. HOWEVER, ON 27.03.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. FURTHER, O N PERUSING THE FILE I 2 ITA NO.3478/MDS/2016 FIND THAT THE ASSESSEE HAS NOT REMITTED THE APPEAL FEES BECAUSE THE AMOUNT OF RS.10,000/- IS PAID UNDER THE HEAD TAX O N REGULAR ASSESSMENT. 3. SINCE THE APPEAL OF THE ASSESSEE IS DEFECTIVE AS THE APPEAL FEES HAVE NOT BEEN PAID, I HEREBY DISMISS THE APPEAL AS NOT MAINTAINABLE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE MISCELL ANEOUS PETITION BEFORE THIS BENCH TO RECALL THE ORDER OF THE TRIBUNAL AFTE R RECTIFYING THE MISTAKE POINTED OUT HEREIN ABOVE AND FURNISH EXPLANATION TO THE SATISFACTION OF THE BENCH WITH RESPECT TO THE REASONS FOR NOT BEING PRESENT BEFORE THE BENCH ON THIS GIVEN DATE OF HEARING. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH MARCH, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 27 TH MARCH, 2017 JR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( ) /CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF