Mohamed Hussain Mahamed Harisai, Chennai V. ITO, NCW-5(5), Chennai

ITA 655/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4520 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVASANJCITD R

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NOS.654 & 655/CHNY/2019 / ASSESSMENT YEARS : 2010-11 & 2011-12 MR.MOHAMED HUSSAIN MOHAMED HARISSI , 10,NETHAJI NAGAR,TONDIARPET, CHENNAI 600 081. VS. INCOME TAX OFFICER, NON-CORPORATE WARD 5(5) CHENNAI 600 006. [PAN APEPM 2204 H ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE !' /RESPONDENT BY : MR.AR.V.SRE ENIVASAN,JCIT,D.R & / DATE OF HEARING : 26 - 08 - 201 9 & / DATE OF PRONOUNCEMENT : 26 - 08 - 201 9 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAI NST THE SEPARATE ORDER OF THE COMMISSIONER OF INCOME-TAX (A PPEALS)-5, CHENNAI IN APPEAL NO.274/C.I.T(A)-5/2016-17 DATE D 01.03.2018 FOR ITA NOS.654 & 655/CHNY/19 :- 2 -: ASSESSMENT YEAR 2010-11 AND IN APPEAL NO.273/C.I.T( A)-5/2016-17 DATED 01.03.2018 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.AR.V.SREENIVASAN REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, THE ASSESSEE HAS FILED AN ADJOURNMENT APPLICATION FOR BOTH THE APPEALS, WHICH IS REJECTED. BOTH THE APPEALS HAVE BEEN FILED BY THE ASSESSEE ON 04.04.2019. SEPARATE DEFECT NOTICES FOR BOTH THESE APPEALS DATE D 10.04.2019 HAVE BEEN ISSUED TO THE ASSESSEE INTIMATING FOLLOWI NG COMMON THREE DEFECTS. I) APPEAL IS TIME BARRED BY 277 DAYS. AFFIDAVIT NO T FILED. II) CHALLEN NOT ATTESTED. III) RESPONDENT NAME IS WRONGLY FILLED IN. THESE TWO APPEALS WERE POSTED FOR HEARING TODAY, TH AT IS ON 26.08.2018 AND NONE APPEARED ON BEHALF OF THE ASSES SEE, BUT AN ADJOURNMENT LETTER HAS BEEN RECEIVED. HOWEVER, THE THREE DEFECTS POINTED OUT IN THE NOTICES DATED 10.04.2019 HAVE NO T BEEN CURED. 4. CONSEQUENTLY, THE APPEALS FILED BY THE ASSESSEE STA ND DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN ITA NOS.654 & 655/CHNY/19 :- 3 -: BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF PRASAD PRODUCTIONS P. LTD. VS. INCOME-TAX APPELLATE TRIBUN AL [1997] 226 ITR 778 (MAD). 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE AS SESSEE FOR ASSESSMENT YEARS 2010-11 & 2011-12 ARE DISMISSED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 26 TH AUGUST, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER / CHENNAI * / DATED: 26 TH AUGUST, 2019. K S SUNDARAM !,- .- / COPY TO: 1 . / APPELLANT 4. / / CIT 2. !' / RESPONDENT 5. - !2 / DR 3. / () / CIT(A) 6. / GF