K.Paramasivan & Sons, CHENNAI V. ITO, CHENNAI

ITA 710/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7365 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 30-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 23-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA PAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 143(3); 92

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A/SMC, CHENNAI , ! BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER ./ITA NO.710 /MDS/2016 ' # $%# / ASSESSMENT YEAR : 2011-12 K.PARAMASIVAN & SONS, NO.89, MOUNT ROAD, GUINDY, CHENNAI 600 032. [PAN: AAKFK 7053P] VS. INCOME TAX OFFICER, BUSINESS WARD-III(4), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) &' ( ) / APPELLANT BY : NONE *+&' ( ) / RESPONDENT BY : SHRI SUPRIYA PAL, JT. CIT , $ ( - / DATE OF HEARING : 30.03.2017 .% ( - / DATE OF PRONOUNCEMENT : 30.03.2017 /O R D E R PER SANJAY ARORA, AM : THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI ( CIT(A) FOR SHORT) DATED 29.01.2016, DISMISSING THE ASSESSEES APPEAL CONTES TING ITS ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREI NAFTER) DATED 04.03.2014 FOR ASSESSMENT YEAR (AY) 2011-12. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED OUT FOR HEARING, NOR IS THERE ANY ADJOURNMEN T MOTION. THIS DESPITE THE FACT THAT THE HEARING IN THE MATTER STANDS ADJOURNED ON THREE OCCASIONS, ACCEDING TO 2 ITA NO.710/MDS/2016 (AY 2011-12) K.PARAMASIV AN & SONS V. ITO THE REQUEST OF THE COUNSEL STATING TO BE REPRESENTI NG THE ASSESSEE, WHO HAS ALSO NOT AUTHORIZED ANY PERSON FOR REPRESENTING THIS MAT TER BEFORE THE TRIBUNAL. ON THE LAST OCCASION AS WELL, I.E., 24/1/2017, WHEREAT THE BENCH DID NOT FUNCTION, THE LD. COUNSEL NOTED THE INSTANT DATE OF HEARING, PLAC ING HIS INITIALS IN TOKEN OF HIS ACCEPTANCE OF, AND HAVING NOTED, THE SAID DATE. BE THAT AS IT MAY, A PERUSAL OF THE RECORD SHOWS THAT THE APPEAL, FILED ON 23/3/2016, I S DEFECTIVE IN-AS-MUCH AS THE APPEAL FEE HAS NOT BEEN PAID UNDER THE CORRECT HEAD OF ACCOUNT, I.E., OTHERS; RATHER, GOING BY THE E-CHALLAN PLACED ON RECORD, WH ICH AGAIN HAS NOT BEEN ATTESTED, THE SAME IS PAID UNDER THE HEAD INCOME T AX, SO THAT TAX CREDIT FOR THE SAME WOULD BE AVAILABLE TO THE ASSESSEE. THE DEFECT STANDS COMMUNICATED BY THE REGISTRY OF THE TRIBUNAL VIDE DEFECT NOTICE ISS UED ON MAY 2, 2016 , ALONG WITH THE ACKNOWLEDGMENT-CUM-NOTICE OF HEARING FOR 2 6/5/2016, THE FIRST DATE OF HEARING. AS SUCH, DESPITE A LAPSE OF NEARLY 11 MON THS, THE DEFECT HAS NOT BEEN REMOVED EVEN AS THE LD. COUNSEL HAS APPEARED ON DIF FERENT DATES, WHEREAT THIS FACT WOULD HAVE UNDERSTANDABLY BEEN BROUGHT TO THE FORE. THE APPEAL BEING DEFECTIVE, IS, ACCORDINGLY, DISMISSED AS NOT MAINTA INABLE. THE ASSESSEE IS, HOWEVER, AT LIBERTY TO CAUSE REMOVAL OF THE DEFECT, EVEN IF BY DEPOSITING THE APPEAL FEE AFRESH, AND MOVE THIS TRIBUNAL FOR RESTO RATION OF ITS APPEAL. THE APPEAL IS DISPOSED OF ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS NOT MAINTAINABLE. ORDER PRONOUNCED ON MARCH 30, 2017 AT CHENNAI SD/- ( ) (SANJAY ARORA) /ACCOUNTANT MEMBER /CHENNAI, / /DATED, MARCH 30, 2017. EDN 3 ITA NO.710/MDS/2016 (AY 2011-12) K.PARAMASIV AN & SONS V. ITO 0 ( *'-12 32%- /COPY TO: 1. &' /APPELLANT 2. *+&' /RESPONDENT 3. , 4- ( )/CIT(A) 4. , 4- /CIT 5. 2$56 *'-' /DR 6. 67# 8 /GF