SHRI. M RAMARATHINAM, SIVAKASI V. ITO TDS WARD, MADURAI

ITA 499/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4788 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS; FORM 26AS
• Section: 43

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . , .. ', BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ ITA NO.499/CHNY/2018 $% % /ASSESSMENT YEAR: 2016-17 SHRI M.RAMARATHINAM, PROP. M/S.CENTURY OFFSET WORKS, 6, PALLAPATTI ROAD, THIRUTHANGAL (VIA) SIVAKASI-626 130. VS. THE INCOME TAX OFFICER, TDS WARD, MADURAI. [PAN: AAPPR 9829 M ] ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : NONE )*( + /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT + /DATE OF HEARING : 15.10.2018 + /DATE OF PRONOUNCEMENT : 16.10.2018 / O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED A GAINST THE ORDER DATED 14.12.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, MADURAI. 2. ASSESSEE HAS FILED A PRAYER FOR CONSIDERING THE WRITTEN SUBMISSIONS FILED BY HIM. HOWEVER, WE FIND THAT THE ASSESSEE H AS FAILED TO RECTIFY THE FOLLOWING DEFECTS POINTED OUT BY THE REGISTRY: ITA NO.499/CHNY/2018 :- 2 -: 1. ORDER OF AO U/S.154 NOT FILED. 2. TRIBUNAL FEE NOT PAID UNDER SUB-HEAD OTHERS. 3. FORM 26AS TO BE FILED. UNLESS THE ABOVE DEFECTS ARE RECTIFIED BY THE ASSE SSEE, THE APPEAL CANNOT BE ADJUDICATED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED ON THE 16 TH DAY OF OCTOBER, 2018, IN CHENNAI. SD/- SD/- ( . . ' ) ( DUVVURU R.L. REDDY ) $ /JUDICIAL MEMBER ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: OCTOBER 16, 2018. TLN + )$23 43 /COPY TO: 1. ( /APPELLANT 4. 5 /CIT 2. )*( /RESPONDENT 5. 3 )$$ /DR 3. 5 ( ) /CIT(A) 6. % /GF