KIRTI KUMAR JAIN, CHENNAI V. DCIT, NCC-10, , CHENNAI

MA 233/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3474 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 17-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SRINIVASANJCITD R
• Assessee Lawyers: M KARUNAKARAN
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER M.P.NO.233/CHNY/2019 ( I.T.A.NO.3302/CHNY/2018 ASSESSMENT YEAR : 2013 - 14 ) SHRI KIRTI KUMAR JAIN , 39,ARAMUDHAN GARDEN STREET, EGMORE,CHENNAI 600 008. VS. THE DY. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-10, CHENNAI. [PAN AF PPK 1483 D ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.M.KARUNAKARAN,ADVOCATE /RESPONDENT BY : SHRI AR.V SRINIVASAN,JCIT,D.R ! / DATE OF HEARING : 08 - 11 - 201 9 ! / DATE OF PRONOUNCEMENT : 08 - 11 - 201 9 / 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 NO.3302/CHNY/2018, DATED 2 7.08.2019 WHEREIN THE APPEAL OF ASSESSEE HAD BEEN DISMISSED O N ACCOUNT DEFECTS UNCURED. MP NO.233/CHNY/2019 :- 2 -: 2. SHRI AR.V SRINIVASAN, REPRESENTED ON BEHALF OF T HE REVENUE AND SHRI M.KARUNAKARAN REPRESENTED ON BEHALF OF THE ASS ESSEE. 3. AT THE OUTSET, IT WAS SUBMITTED BY LD.AR THAT T HE DEFECT POINTED OUT IN THE NOTICE DATED 07.03.2019 HAD NOT BEEN CUR ED AS THE AUDITOR HAD FAILED TO FILE THE DETAILS. AT THE TIME OF HEAR ING, THE LD.AR WAS ASKED TO POINT OUT THE ERROR IN THE ORDER OF THE TR IBUNAL, WHICH WAS A MISTAKE APPARENT FROM RECORD. TO THIS, THE LD.AR WA S UNABLE TO POINT OUT ANY MISTAKE APPARENT FROM THE ORDER OF THE TRIB UNAL. SINCE THE ASSESSEE IS NOT ABLE TO POINT OUT THE MISTAKES APPA RENT FROM THE RECORD, THE MISCELLANEOUS PETITION IS DISMISSED. 4. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 08 TH NOVEMBER, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER / CHENNAI ' / DATED: 08 TH NOVEMBER, 2019. K S SUNDARAM *+ ,+ / COPY TO: 1 . / APPELLANT 3. - () / CIT(A) 5. + 2 / DR 2. / RESPONDENT 4. - / CIT 6. 5 / GF