Syed Abdullah Shariff, Visakhapatnam V. THE DCIT, CENTRAL CIRCLE-1, Visakhapatnam

ITA 580/VIZ/2013

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9257 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 year(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 26-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I .T.A.NO. 5 80 /VIZ/2013 ( / A SSESSMENT Y EAR : 2007 - 08) S HRI S YED ABDULLA SHARIFF 54 - 11 - 48, G - 4, SHARIFF ESTATES MADDILAPALEM VISAKHAPATNAM VS. DY.C OMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 VISAKHAPATNAM / APPELLANT BY SHRI I KAMASASTRY, AR / RESPONDENT BY SMT. SUMAN MALIK, DR / DATE OF HEARING : 19 . 08. 201 9 / DATE OF PRONOUNCEMENT : 25 .09. 201 9 / O R D E R P ER BENCH : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)], VISAKHAPATNAM IN I.T.A. NO.174/11 - 12/DCIT, C - C - 1/VSP/2013 - 14 DATED 28.06.2013. 2. IT IS OBSERVED THAT T HERE IS A DEFECT IN THIS APPEAL IN COLUMN NO.2 OF APPEAL MEMO. WHEN THE APPEAL HAS COME UP FOR HEARING, THE DEFECT WAS BROUGHT TO THE NOTICE OF THE LD.AR TO RECTIFY THE DEFECT. THOUGH THE CASE WA S POSTED FOR HEARING ON 14 OCCASIONS, THE DEFECT WAS NOT RECTIFIED. ON 2 I.T.A. NO .5 8 0 /VIZ/2013 ,A.Y. 2007 - 08 SYED ABDULLAH SHARIFF, VISAKHAPATNAM 08.08.2019, IT WAS NOTIFIED IN THE OPEN COURT TO RECTIFY THE DEFECT ON THE NEXT DATE OF HEARING ON 19.08.2019, BUT THE DEFECT WAS NOT RECTIFIED. THEREFORE, THE APPEAL IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH SEPTEMBER, 2019. SD/ - SD/ - ( . . ) ( . ) ( D.S. SUNDER SINGH ) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM /DATED : 25 .09.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - SHRI SYED ABDULLA SHARIFF, 54 - 11 - 48, G - 4, SHARIFF ESTATES, MADDILAPALEM, VISAKHAPATNAM 2. / THE REVENUE - DY.C OMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 VISAKHAPATNAM 3. THE COMMISSIONER OF INCOME TAX ( CENTRAL ), HYDERABAD 4. THE COMMISSIONER OF INCOME TAX (APPEALS), VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM