K.S.Sunder, CHENNAI V. ACIT, CHENNAI

ITA 3490/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4306 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 05-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 29-12-2016
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATI
• Assessee Lawyers: A S SRIRAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , # , ' ( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO.3490/MDS/2016 '# # /ASSESSMENT YEAR: 2012-13 MR.K.S.SUNDER, NO.54, RASAPPA CHETTY ST., PARK TOWN, CHENNAI-600 003. VS. THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-6(1), CHENNAI. [PAN: AAUPS 7433 B ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : MR.A.S.SRIRAMAN, ADV. +,* - /RESPONDENT BY : MR.ASHISH TRIPATI, JCIT - /DATE OF HEARING : 05.06.2017 - /DATE OF PRONOUNCEMENT : 05.06.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.3490/MDS/2016 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-5 , CHENNAI, IN ITA NO.100/CIT(A)-5/15-16 DATED 09.11.2016 FOR THE AY 2 012-13. 2. SHRI ASHISH TRIPATI, JCIT REPRESENTED ON BEHALF OF THE REVENUE AND SHRI A.S.SRIRAMAN, ADV. REPRESENTED ON BEHALF OF TH E ASSESSEE. ITA NO.3490/MDS/2016 :- 2 -: 3. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 29 .12.2016 AND THE DEFECTS IN FILING OF THE APPEAL WERE INTIMATED TO T HE ASSESSEE IMMEDIATELY I.E. ON 29.12.2016 ITSELF. THE DEFECTS WERE THAT T HE E-CHALLAN WAS NOT ATTESTED AND THE SECOND WAS THAT THE ASSESSMENT ORD ER WAS NOT FILED. THE APPEAL HAS BEEN POSTED ON MULTIPLE TIMES BEING ON 20.02.2017, 06.04.2017 AND TODAY I.E. ON 05.06.2017. TILL TODA Y, THE DEFECTS HAVE NOT BEEN RECTIFIED. THE DEFECTS CONTINUE TO REMAIN. I N THESE CIRCUMSTANCES, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LI MINE AS NOT ADMITTED ON ACCOUNT OF NON REMOVAL OF THE DEFECTS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH JUNE, 2017, AT CHENNAI. SD/- SD/- ( ) ( SANJAY ARORA ) /ACCOUNTANT MEMBER ( # ) (GEORGE MATHAN) ' /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 5 TH JUNE, 2017. TLN - +'45 65 /COPY TO: 1. * /APPELLANT 4. 7 /CIT 2. +,* /RESPONDENT 5. 5 +'' /DR 3. 7 ( ) /CIT(A) 6. # /GF