M/S. VIP ACCESS CLUB, CHENNAI V. DCIT, CORPORATE CIRCLE - 3(2), CHENNAI

ITA 421/CHNY/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7825 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.420 & 421/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2010-11 M/s. VIP Access Club, IIIrd Floor, No. 6, K.K. Salai, Saligramam, Chennai 600 093. [PAN:AADCV1499E] Vs. The Deputy Commissioner of Income Tax, Corporate Circle 3(2), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Shri AR. V. Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 27.06.2022 घोषणा की तारीख /Date of Pronouncement : 13.07.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against separate orders of the ld. Commissioner of Income Tax (Appeals) 11, Chennai both dated 13.09.2019 relevant to the assessment year 2010-11. 2. When the appeal was taken up for hearing, none appeared on behalf of the assessee or any adjournment petition filed on behalf of the assessee. Further the Bench has noted that both the appeals filed by the assessee are delayed by 99 days in filing of the appeal before the I.T.A. Nos.420 & 421/Chny/20 2 Tribunal. Despite defect notices issued, the assessee has not filed any petition in support of an Affidavit for condonation of delay. Since the assessee has failed to rectify the defects notified by the Tribunal, both the appeals filed by the assessee are not maintainable and liable to be dismissed. Accordingly, both the appeals filed by the assessee are dismissed. 3. In the result, both the appeals filed by the assessee are dismissed. Order pronounced on 13 th July, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 13.07.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.