A.Ramesh, CHENNAI V. DCIT, CHENNAI

ITA 394/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5935 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.394/MDS/2017 ( / ASSESSMENT YEAR: 2010-11) SHRI A. RAMESH, 21, NORTH CRESCENT ROAD, T.NAGAR, CHENNAI 600 017. VS THE DCIT, CORPORATE CIRCLE 15, CHENNAI PAN : AEPPR4222Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 24.10.2017 ! /DATE OF PRONOUNCEMENT : 24.10.2017 / O R D E R PER: A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI DATED 26.12.2016 IN ITA NO. 457/2013-14/2010-11/CIT(A)-15 FOR THE ASSESSMENT YEAR 2010-11 PASSED U/S.250(6) R.W.S.143 (3) OF THE ACT. 2. IN THIS APPEAL, NOTICE FOR HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 24.10.2017 . HOWEVER, ON 24.10.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE , BUT AN 2 ITA NO.394/MDS/2017 ADJOURNMENT PETITION WAS FILED WITH A LAME EXCUSE T HAT THE CHARTERED ACCOUNTANT OF THE ASSESSEE IS OCCUPIED WITH TAX ASS IGNMENTS. 3. FURTHER ON PERUSING THE APPEAL, WE FIND THAT THE REGISTRY HAS POINTED OUT THE FOLLOWING DEFECTS TO THE ASSESSEE V IDE DEFECT MEMO:- I. COLUMN NO.9 IN THE MEMO OF THE APPEAL NOT CORREC TLY FILLED. II. VERIFICATION IS INCOMPLETE. III. GROUNDS OF APPEAL BEFORE ITAT TO BE FILED IN T RIPLICATE. IV. ONE MORE COPY OF CIT(A) ORDER TO BE FILED. V. FORM 35 NOT FILED. VI. STATEMENT OF FACTS / GROUNDS BEFORE CIT(A) ONE MORE COPY TO BE FILED. VII. ASSESSMENT ORDER NOT FILED. 4. THOUGH THE APPEAL WAS FILED ON 15.02.2017 AND TH E DEFECT MEMO WAS RECEIVED BY THE ASSESSEE VIDE ACKNOWLEDGEM ENT DATED 19.04.2017, TILL DATE THE DEFECTS POINTED OUT BY TH E REGISTRY IS NOT RECTIFIED BY THE ASSESSEE OR HIS REPRESENTATIVE. FURTHER WE FIND THAT THE ASSESSEE HAS NOT PAID THE APPEAL FEE BECAUSE IN THE PAYMENT CHALLAN IT IS STATED THAT TAX ON REGULAR ASSESSMENT IS PAID . THEREFORE WE HEREBY DISMISS THE APPEAL OF THE ASSES SEE IN-LIMINE AS NON-MAINTAINABLE. HOWEVER, THE ASSESSEE IS AT LIBER TY TO FILE 3 ITA NO.394/MDS/2017 MISCELLANEOUS PETITION BEFORE THIS BENCH OF THE TRI BUNAL WITHIN THE PERIOD PRESCRIBED UNDER THE ACT, AFTER RECTIFYING/C URING THE DEFECTS POINTED OUT HEREIN ABOVE AND THEREAFTER THE BENCH S HALL CONSIDER FOR RECALLING THE ORDER OF THE TRIBUNAL. THE REGISTRY I S HEREBY DIRECTED TO DISPATCH THIS ORDER OF THE BENCH TO THE ASSESSEE WI THIN A PERIOD OF 7 DAYS FROM THIS DAY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN-LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 24 TH OCTOBER, 2017 AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 24 TH OCTOBER, 2017 RSR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF