Sanketh Kethi Reddy, CHENNAI V. ITO, CHENNAI

ITA 348/CHNY/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7393 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 08-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: D ANAND

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.348/MDS/2017 ( / ASSESSMENT YEAR: 2012-13) SHRI SANKETH KETHI REDDY, C/O. M/S.PASS ASSOCIATES, NO.90, ARMENIAN STREET, 4 TH FLOOR, ORIENT CHAMBERS, CHENNAI 600 001. VS THE INCOME TAX OFFICER, NON CORPORATE CIRCLE - 3(3), CHENNAI PAN: AEHPK9300G ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI D. ANAND, ADVOCATE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT /DATE OF HEARING : 29.03.2017 ! /DATE OF PRONOUNCEMENT : 29.03.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS)-4, CHENNAI DATED 21.10.2016 IN ITA NO.72/2015-16/A.Y.2 012- 13//CIT(A)-4 FOR THE ASSESSMENT YEAR 2012-13 PASSED U/S.250(6) R.W.S.143(3) OF THE ACT. 2. AT THE OUTSET, ON PERUSING THE APPEAL, I FIND THAT THE ASSESSEE HAD PAID THE APPEAL FEES UNDER THE MINOR HEAD TAX ON REGULAR ASSESSMENT [400] AND NOT UNDER THE HEAD OTHER. IT IS THEREFORE 2 ITA NO.348/MDS/2017 EVIDENT THAT THE ASSESSEE HAD NOT PAID THE APPEAL F EES AS STIPULATED UNDER THE ACT. HENCE, THE APPEAL IS NOT MAINTAINAB LE. I THEREFORE DISMISS THE APPEAL AS NOT MAINTAINABLE. HOWEVER, TH E ASSESSEE IS AT LIBERTY TO COMPLY WITH THE PAYMENT OF APPEAL FEES A ND FILE A MISCELLANEOUS APPLICATION BEFORE THE TRIBUNAL FOR R EINSTATING THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH MARCH, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 29 TH MARCH, 2017 JR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF