Hackbridge Hewitic & Easun Ltd., CHENNAI V. CIT, CHENNAI

ITA 428/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61111 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 29-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHENDRA SINGH
• Section: 263

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI. BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A. NO. 428/MDS/2012 ASSESSMENT YEAR: 2002-03 HACKBRIDGE HEWITIC & EASUN LTD., 6/1A1 & 6/1B1, S.Y. NO. 6, BEHIND ESCORTS LTD., EARNAVUR VILLAGE, TIRUVOTTIYUR, CHENNAI 600 019. [PAN:AAACH2783A] VS. THE COMMISSIONER OF INCOME TAX, CHENNAI I, 121, MAHATMA GANDHI ROAD, CHENNAI 600 034. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MAHENDRA SINGH, CIT DATE OF HEARING : 07.05.2012 DATE OF PRONOUNCEMENT : 07.05.2012 ORDER PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER PASSED UNDER SECTION 263 OF THE INCOME TAX ACT BY THE CIT, CHENN AI - I, CHENNAI DATED 25.03.2011 IN C. NO. 218(93)/263/10-11 FOR THE ASSE SSMENT YEAR 2002-03. 2. THIS APPEAL OF THE ASSESSEE WAS FOUND TO HAVE B EEN FILED LATE BY 267 DAYS AND DEFECT MEMO ALONG WITH FIXING THE DATE OF HEARING STANDS ISSUED BY RPAD. HOWEVER, THE REGISTERED POST RETURNED UNDELIV ERED TO THE ADDRESSEE, WITH A MENTION THAT LEFT WITHOUT INSTRUCTION BY T HE POSTAL AUTHORITY, WHICH WAS SENT AS PER THE ADDRESS MENTIONED IN FORM NO.36 . MOREOVER, THE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.428 428428 428/M/ /M/ /M/ /M/12 1212 12 2 ASSESSEE HAS NOT AUTHORIZED ANY ADVOCATE/CHARTED AC COUNTANT TO PLEAD ITS CASE BEFORE THIS TRIBUNAL AND NONE APPEARED ON BEHA LF OF THE ASSESSEE OR ANY ADJOURNMENT APPLICATION HAS BEEN FILED BY THE A SSESSEE. 3. SINCE, THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 267 DAYS AND NO PETITION IS FILED FOR CONDONATION OF DELAY, THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED IN LIMINE . THEREFORE, THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND DISMISSED IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON MONDAY, THE 7 TH MAY, 2012 AT CHENNAI. SD/ - SD/ - (DR. O.K. NARAYANAN) VICE-PRESIDENT (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER CHENNAI, DATED, THE 07.05.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.