Valipi Reddy Rajini Reddy, CHENNAI V. ACIT Company Circle V(4), CHENNAI

MA 124/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4777 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V M MAHINDERJCITD R

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.124/CHNY/2019 (ITA NO.1153/CHNY/2018 ASSESSMENT YEAR: 2011-12) SMT.VALIPI REDDY RAJINI REDDY, OLD NO.24,NEW NO.17, SOUTH MADA STREET, SRINAGAR COLONY,CHENNAI 600 015 VS. ACIT, COMPANY CIRCLE V(4), CHENNAI. [PAN AELPR 1820 A] ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : NONE )*( + /RESPONDENT BY : MR.V.M.MAHINDER,JCIT,D.R + /DATE OF HEARING : 09.08.2019 + /DATE OF PRONOUNCEMENT : 09.08.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS THE MISCELLANEOUS PETITION FILED BY THE ASS ESSEE IN THE ORDER OF TRIBUNAL IN ITA NOS.1153/CHNY/2018, DATED 11.12.2018 FOR ASSESSMENT YEAR 2011-12. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE, AND MR.V.M.MAHINDER REPRESENTED ON BEHALF OF THE REVENUE. MP NO.124/CHNY/2019 :- 2 -: 3. IN THE MISCELLANEOUS PETITION, IT IS SUBMITTED BY THE ASSE SSEE THAT THE APPEAL OF ASSESSEE HAS BEEN DISMISSED FOR DEFECTS. FURTHER, IT IS SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE A NY NOTICE IN REGARD TO DEFECTS. IT WAS A PRAYER THAT THE IMPUGNED ORDE R OF THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEES APPEAL MAY BE HE ARD ON MERITS. 4. IN REPLY, THE LD.DR SUBMITTED THAT THE APPEAL I S DISMISSED ON DEFECTS CANNOT BE RECALLED AS THE APPEAL ITSELF IS NOT MAIN TAINABLE. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF LD.DR AND THE CONTENTS OF MISCELLANEOUS PETITION FILED BY THE ASSESSEE. A PERUSAL OF HEARING NOTICE DATED 26.06.2018 SHOWS THAT THE SAME HAS BEE N SERVED AND ACKNOWLEDGED ON 29.06.2018 ON BEHALF OF THE ASSESSE E. IN THE SAID NOTICE, DEFECTS HAVE BEEN SPECIFICALLY POINTED OUT. FURTHER, THE ASSESSEE HAS ALREADY BEEN INTIMATED BY SERVING THE SAID NOTI CE THROUGH DEPARTMENT, STILL NONE HAS APPEARED ON THE SAID DAT E OF HEARING OF THE MAIN APPEAL. THE APPEAL WAS ORIGINALLY DISMISSED IN LIMINIE ON ACCOUNT OF NON-REPRESENTATION AND IT WAS RECALLED AT THAT POINT OF TIME. AS IT IS NOTI CED THAT THE REASONS GIVEN IN THE MISCELLANEOUS PETITION ARE CATEGORICALLY FALSE IN VIEW OF THE EVIDENCES AVAILABLE ON RECORD, AND ALSO ON ACCOUNT OF PRINCIPLES LAID DOWN BY THE HONBLE JURI SDICTIONAL HIGH COURT IN THE CASE OF PRASAD PRODUCTIONS P. LTD. VS. INCOM E-TAX APPELLATE MP NO.124/CHNY/2019 :- 3 -: TRIBUNAL [1997] 226 ITR 778 (MAD) AS NO MISTAKE AP PARENT ON THE FACE OF THE RECORD IS POINTED OUT, THE MISCELLANEOUS PETITION STANDS DISMISSED. 6. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON THE 09 TH AUGUST, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 09 TH AUGUST, 2019. K S SUNDARAM + )45 65 /COPY TO: 1. ( /APPELLANT 4. 7 /CIT 2. )*( /RESPONDENT 5. 5 ) /DR 3. 7 ( ) /CIT(A) 6. /GF