Appeal Details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 6591 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 6 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-10-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2010-2011
Appeal Filed On
17-04-2015
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI RAMIT KOCHAR , ACCOUNTANT MEMBER ./ I.T.A.NO.872/CHNY/2015 / ASSESSMENT YEAR :2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2(2), ROOM NO.512,NEW BLOCK, CHENNAI 600 034. VS. ISOFT HEALTH MANAGEMENT (INDIA) PRIVATE LIMITED , 4 TH FLOOR,CAPITAL TOWERS, 180,KODAMBAKKAM HIGH ROAD, NUNGAMBAKKAM, CHENNAI 600 034. [PAN AAACD 2465 N ] ( / APPELLANT) ( ! /RESPONDENT) ./ I.T.A.NO.976/CHNY/2015 / ASSESSMENT YEAR :2010-11 ISOFT HEALTH MANAGEMENT (INDIA) PRIVATE LIMITED , 4 TH FLOOR,CAPITAL TOWERS, 180,KODAMBAKKAM HIGH ROAD, NUNGAMBAKKAM, CHENNAI 600 034. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2(2), ROOM NO.512,NEW BLOCK, CHENNAI 600 034. [PAN AAACD 2465 N ] ( / APPELLANT) ( ! /RESPONDENT) ASSESSEE BY : MR.SAROJ KUMAR,ADVOCATE REVENUE BY : MR.SRINIVASA RAO,C.I.T,D.R ! / DATE OF HEARING : 17 - 10 - 201 9 ! / DATE OF PRONOUNCEMENT : 17 - 10 - 201 9 ITA NOS.872 & 976/CHNY/2015 :- 2 -: / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER ITA NO.872/CHNY/2015 IS THE APPEAL FILED BY THE REVENUE AND ITA NO.976/CHNY/2015 IS THE APPEAL FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2010-11 AGAINST THE ORDER OF THE D ISPUTE RESOLUTION PANEL (DRP),CHENNAI IN F.NO.DRP/CHE/47/2014 DATED 2 6.12.2014. SINCE THE ASSESSEE AS WELL AS THE ASSESSMENT YEAR I S COMMON IN THE APPEALS FILED BY THE REVENUE AND THE ASSESSEE, WE H EARD BOTH THE APPEALS TOGETHER AND DISPOSE OF THE SAME BY THIS CO MMON ORDER. 2. MR.SAROJ KUMAR REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.SRINIVASA RAO REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE OUTSET, LD.AR SUBMITTED THAT BOTH THE A PPEALS ARE CLUBBED TOGETHER AND POSTED FOR HEARING ON 20.07.20 15 BEFORE THE D BENCH AT THE REQUEST OF THE AUTHORIZED COUNSEL FOR ASSESSEE VIDE LETTER DATED 20.05.2015. THEREAFTER, BOTH T HE APPEALS WERE POSTED TOGETHER FOR HEARINGS ON 20.07.2015, 21.12.2015, 08 .03.2016, 14.03.2016, 12.05.2016, 20.07.2016, 20.12.2016, 14. 02.2017, 05.06.2017, 02.01.2018, 05.03.2018, 08.05.2018, 26. 07.2018, 10.01.2019, 20.06.2019 AND BOTH THE APPEALS WERE SU BSEQUENTLY ADJOURNED TO TODAY, THAT IS 17.10.2019 AT THE REQUE ST OF THE LD.AR. ITA NOS.872 & 976/CHNY/2015 :- 3 -: 4. ASSESSEES APPEAL IN ITA NO.976/CHNY/15 IS TAKEN UP FOR DISPOSAL FIRST. THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 30.04.2015. DEFECT NOTICE DATED 08.05.2015 HAS BEEN ISSUED TO THE ASSESSEE INTIMATING FOLLOWING DEFECT. (I) VERIFICATION DATE INCOMPLETE. (II) GROUNDS BEFORE DRP NOT FILED (III) DRAFT ASSESSMENT ORDER AND TPO ORDER NOT FILE D (IV) E-CHALLAN TO BE ATTESTED. THE ABOVE DEFECTS WERE SOUGHT TO BE CURED BY THE AS SESSEE. HOWEVER, ALL THESE DEFECTS POINTED OUT HAVE NOT BEE N CURED TILL THE APPEAL OF ASSESSEE IS TAKEN UP FOR HEARING TODAY, T HAT IS 17.10.2019. 5. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE STA NDS DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN 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). 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ITA NOS.872 & 976/CHNY/2015 :- 4 -: 7. NOW, WE PROCEED TO DEAL WITH THE REVENUES APPEAL I N ITA NO.872/CHNY/2015. 8. NOW, REVENUES APPEAL IN ITA NO.872/CHNY/15 IS TAKEN UP FOR DISPOSAL. THE APPEAL HAS BEEN FILED BY THE REVENUE ON 17.04.2015. DEFECT NOTICE DATED 06.05.2015 HAS BEEN ISSUED TO THE REVENUE INTIMATING FOLLOWING DEFECT. (I) COLUMN -9 IN THE MEMO OF THE APPEAL NOT CORRECT LY FILED IN. (II) DRAFT ASSESSMENT ORDER NOT FILED THE TWO DEFECTS WERE SOUGHT TO BE CURED BY THE REVE NUE. ON THE APPOINTED DATE OF HEARING TODAY, THAT IS 17.10.2019 , THE DEFECTS ARE YET TO BE CURED. 9. CONSEQUENTLY, THE APPEAL FILED BY THE REVENUE STAN DS DISMISSED FOR DEFECTS UNCURED BY APPLYING THE PRINC IPLES LAID DOWN 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). 10. IN THE RESULT, THE APPEAL OF REVENUE IS DISMIS SED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. ITA NOS.872 & 976/CHNY/2015 :- 5 -: 10. TO SUM UP, BOTH THE APPEALS FILED BY THE ASSES SEE AS WELL AS BY THE REVENUE ARE DISMISSED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 17 TH OCTOBER, 2019, AT CHENNAI. SD/- SD/- ( ) ( ) (RAMIT KOCHAR) ( /ACCOUNTANT MEMBER (GEORGE MATHAN) ) ( / JUDICIAL MEMBER / CHENNAI % / DATED: 17 TH OCTOBER, 2019. K S SUNDARAM '() *) / COPY TO: 1 . , / APPELLANT 4. - / CIT 2. '., / RESPONDENT 5. ) '1 / DR 3. - () / CIT(A) 6. / GF
