Mukunchand Bothra, CHENNAI V. ITO, CHENNAI

ITA 56/CHNY/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0037 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-06-2017
• Assessment Year: 1998-1999
• Appeal Filed On: 09-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , ! BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NOS.56 & 57-60/CHNY/2017 /ASSESSMENT YEARS: 1998-99 & 2003-04 TO 2006-07 SHRI MUKUNCHAND BOTHRA, NO.43/44, VEERAPPAN STREET, CHENNAI-600 079. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-5(3), CHENNAI. [PAN: AVQPS 6197 P ] ( % /APPELLANT) ( &'% /RESPONDENT) % ( / APPELLANT BY : NONE &'% ( /RESPONDENT BY : MR. R.CLEMENT RAMESH- KUMAR, ADDL.CIT ( /DATE OF HEARING : 27.03.2019 ( /DATE OF PRONOUNCEMENT : 27.03.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI, IN ITA NO.108/CIT(A)- 5/13-14 DATED 08.12.2016 FOR THE AY 1998-99, IN ITA NO.112/CIT(A)- 5/13-14 DATED 08.12.2016 FOR THE AY 2003-04, IN ITA NO.113/CIT(A)- 5/13-14 DATED 08.12.2016 FOR THE AY 2004-05, IN ITA NO.114/CIT(A)- 5/13-14 DATED 08.12.2016 FOR THE AY 2005-06 & IN I TA NO.120/CIT(A)- 5/13-14 DATED 08.12.2016 FOR THE AY 2006-07. ITA NOS.56-60/CHNY/2017 :- 2 -: 2. MR. R.CLEMENT RAMESH KUMAR, ADDL.CIT REPRESENTED ON BEHALF OF THE REVENUE AND NONE REPRESENTED ON BEHALF OF THE A SSESSEE. 3. THE APPEALS HAVE BEEN FILED BY THE ASSESSEE ON 0 9.01.2017 BY HAND ON WHICH DATE DEFECTS IN FILING OF THE APPEALS HAD BEEN INTIMATED TO THE ASSESSEE. THE APPEALS WERE POSTED ON VARIOUS DATES SINCE THEN BEING JANUARY, 2017, FEBRUARY, 2017, APRIL, 2017 AND JUNE , 2017. THE APPEALS WERE DISMISSED EX PARTE AND SUBSEQUENTLY, RECALLED AND AGAIN THE APPEALS HAVE BEEN POSTED ON MULTIPLE OCCASIONS IN APRIL, 20 18, MAY, 2018, JUNE, 2018, JULY, 2018, AUGUST, 2018, SEPTEMBER, 2018, OC TOBER, 2018, DECEMBER, 2018 AND MARCH, 2019 TODAY. DEFECTS NOTI CE HAVE BEEN ISSUED AND THE DEFECTS HAVE NOT BEEN RECTIFIED. AS THE DEF ECTS HAVE NOT BEEN RECTIFIED TILL TODAY EVEN AFTER GIVING SO MANY OPPO RTUNITIES, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE AS UN ADMITTED. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH DAY OF MARCH, 2019 IN CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) /ACCOUNTA NT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ITA NOS.56-60/CHNY/2017 :- 3 -: /CHENNAI, 0 /DATED: 27 TH MARCH, 2019. TLN ( &12 32 /COPY TO: 1. % /APPELLANT 4. 4 /CIT 2. &'% /RESPONDENT 5. 2 & /DR 3. 4 ( ) /CIT(A) 6. /GF