M. Padmavathi, Visakhapatnam V. ITO, Ward-1(4), Visakhapatnam

ITA 441/VIZ/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2070 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 21-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO S . 441 & 442 / VIZ /201 7 (ASST. YEAR : 20 05 - 0 6 TO 200 6 - 0 7 ) SMT. M. PADMAVATHI, FLAT NO. B/1A, D.NO. 15 - 1 - 74, SEADOLL APARTMENTS, OPP. GRAND BAY HOTEL, VISAKHAPATNAM. V S . IT O , WARD - 1( 4 ), VISAKHAPATNAM. PAN NO. AKXPM 7085 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM - FC A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 09 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 16 / 1 1 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , GUNTUR , BOTH DATED 13 /0 2 /201 7 FOR THE ASSESSMENT YEARS 2005 - 06 & 200 6 - 0 7 . 2. THESE APPEALS ARE FILED BY THE ASSESSEE WITH A DEFECT THAT THE APPEAL FEE WAS PAID UNDER THE MINOR HEAD 300 (SELF - ASSESSMENT CATEGORY), BUT IT HAS TO PAY UNDER THE CATEGORY OF 2 ITA NO S . 441 & 442/VIZ/2017 ( SMT. M. PADMAVATHI ) OTHERS. REGISTRY HAS BROUGHT THIS DEFECT TO THE NOTICE OF THE ASSESSEE, BUT NO RESPONSE FROM HER. THEREFORE, THESE APPEALS ARE DISMISSED AS DEFECTIVE APPEAL S WITHOUT ADMITTING. 3 . IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 16 TH DAY OF NOV ., 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH NOVEMBER , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE SMT. M. PADMAVATHI, FLAT NO. B/1A, D.NO. 15 - 1 - 74, SEADOLL APARTMENTS, OPP. GRAND BAY HOTEL, VISAKHAPATNAM. 2. THE REVENUE ITO, WARD - 1(4), VISAKHAPATNAM. 3. THE PR.CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 2, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.