M RAJ KUMARI, CHENNAI V. ACIT, NCC-23(1), CHENNAI

ITA 3478/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1477 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-06-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 21-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S. BHARATH
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI [ , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.3478/CHNY/2018 ( [ [ / ASSESSMENT YEAR: 2015-16) SMT. M. RAJ KUMARI, 304, PARSHAV VATIKA APARTMENT, 3 RD FLOOR, 12, BISHOP LANE, PURASAWALKAM, CHENNAI 600 007. VS THE ACIT, NON CORP WARD 23(1), CHENNAI - 45 PAN: AAEPR4727R ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI PAVAN KUMAR, CA / RESPONDENT BY : SHRI S. BHARATH, CIT /DATE OF HEARING : 13.06.2019 /DATE OF PRONOUNCEMENT : 13.06.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-10, CHENNAI IN APPEAL NO.155/17-18/CIT(A)-10 DATED 27.09.2018 FOR THE ASSESSMENT YEAR 2015-16. 2. SHRI PAVAN KUMAR REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI S. BHARATH REPRESENTED ON BEHALF OF THE REVENUE. 2 ITA NO.3478/CHNY/2018 3. THE ASSESSEE HAS SOUGHT ADJOURNMENT. THE SAME IS REJECTED AND THE APPEAL DISPOSED OFF AS NO VALID REASONS HAVE BEEN GIVEN FOR SEEKING ADJOURNMENT. 4. THE APPEAL OF THE ASSESSEE IS FILED ON 21.12.2018 ON WHICH DATE THE DEFECTS IN THE APPEAL FILED WAS INTIMATED AS THE APPEAL FEE IS SHORT PAID, THE APPEAL IS NOT FILED IN PROPER FORM AND THE TRIBUNAL FEE CHALLAN IS NOT IN ORDER. THE APPEAL HAS BEEN POSTED ON MULTIPLE DATES AND TILL DATE THE DEFECT HAS NOT BEEN CURED. CONSEQUENTLY THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN-LIMINI AS UN-ADMITTED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH JUNE, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 13 TH JUNE, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER