M/S AARSREE INVESTMENT PRIVATE LIMITED (NOW AARSREE DEVELOPERS LLP), CHENNAI V. DCIT CORPORATE CIRCLE 1 (1), CHENNAI

MA 33/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4702 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 12-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN IRS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH : CHENNAI . , ! [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT M EMBER ] M.P.NO.33/CHNY/2019 (IN ./I.T.A. NO.1106/CHNY/2018) / ASSESSMENT YEAR : 2006-2007. AARSREE INVESTMENTS PRIVATE LIMITED, (NOW AARSREE DEVELOPERS LLP) MEENAKSHI TOWERS, NEW NO.13, OLD NO.16, 4 TH STREET, RAJAMANNAR STREET, T. NAGAR, CHENNAI 600 017. [PAN AAACA 5345B] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1) CHENNAI ( '# / APPELLANT) ( $%'# /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. B. SAGADEVAN, IRS, JCIT. /DATE OF HEARING : 15-03-2019 ! /DATE OF PRONOUNCEMENT : 15-03-2019 & / O R D E R ASSESSEE THROUGH THIS MISCELLANEOUS PETITION STATE S THAT THE DEFECTS POINTED OUT BY THIS TRIBUNAL WHILE DISMISSI NG THE APPEAL OF THE ASSESSEE IN LIMINE STAND CURED AND THE APPEAL HAS T O BE RE-INSTATED. MP NO.33/2019 :- 2 -: 2. ON VERIFICATION OF RECORDS, IT IS FOUND THAT WHAT H AS BEEN STATED IN THE MP IS INCORRECT. DOCUMENT EVIDENCIN G THE CONVERSION OF THE ASSESSEE INTO AN LLP WAS NOT CERTIFIED. CONSID ERING THE FAILURE OF THE ASSESSEE TO RECTIFY THE DEFECT, I DO NOT FIND A NY REASON TO RECALL THE ORDER IN ITA NO.1106/CHNY/2018. THAT APART, NOTICE FOR HEARING SENT BY REGISTERED POST TO THE ASSESSEE IN THE ADDRESS P ROVIDED BY IT IN THE MISCELLANEOUS PETITION WAS REDIRECTED, FOR WANT OF ADDRESSEE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION STANDS DISMISSED. ORDER PRONOUNCED ON FRIDAY , THE 15 TH DAY OF MARCH, 2019, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED: 15 TH MARCH, 2019. KV %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF