SMT. G RAJAMANI, SIVAKASI V. DCIT TDS CIRCLE , MADURAI

ITA 498/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4508 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . , . . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER ./ ITA NO.498/CHNY/2018 /ASSESSMENT YEAR: 2013-14 SHRI G.RAJAMANI, PROP. M/S. DINESH INDUSTRIES, 915, GNANAGIRI ROAD, SIVAKASI-626 123. VS. THE DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE, MADURAI. [PAN: AIJPR6953J] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI . AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 15.10.2018 /DATE OF PRONOUNCEMENT : 29.10.2018 / O R D E R PER DUVVURU R.L.REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX(APPEALS)-2 (I/C), MADURAI, DATED 14.12.2017 RELEVANT TO THE ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE BENCH HAS OBSERVED THAT THE REGISTRY HAS NOTIFIED DEFECT FOR RECTIFICATION. THE SAID NOTICE HAS BEEN DULY SERVED ON THE ASSESSEE VIDE RPAD ON RECORD. EVEN THOUGH THE ASSESSEE HAS FILED ADDITIONAL WRITTEN SUBMISSIONS IN ADDITION TO THE GROUNDS OF APPEAL ON 27.09.2018, THE DEFECT NOTIFIED BY THE REGISTRY WAS NOT RECTIFIED BY THE ASSESSEE TILL THE DATE OF HEARING. UNDER THE ABOVE FACTS AND CIRCUMSTANCES, THE APPEAL FILED BY THE :- 2 -: ITA NO.498/CHNY/18 ASSESSEE IS NOT MAINTAINABLE AND ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 29 TH DAY OF OCTOBER, 2018, IN CHENNAI. SD/- SD/- ( . ) (ABRAHAM P.GEORGE) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 29.10.2018. VM /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( )/CIT(A) 6. /GF