Mukunchand Bothra, CHENNAI V. ITO, CHENNAI

MA 79/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5670 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1998-1999
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M SANDEEP BOTHRA LH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO S . 79 & 80 TO 83 / CHNY /20 19 (IN ITA NOS.56 & 57 TO 60/CHNY/2017) /ASSESSMENT YEARS: 1998-99 & 2003-04 TO 2006-07 SHRI M.SANDEEP BOTHRA, LEGAL HEIR, S/O. LATE SHRI S. MUKANCHAND BOTHRA, 43/44, VEERAPPAN STREET, CHENNAI-79. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-5(3), CHENNAI. [PAN: AVQPS 6197 P ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.M.SANDEEP BOTHRA, L/H *+) , /RESPONDENT BY : MR.V.SRIDHAR, JCIT , /DATE OF HEARING : 02.08.2019 , /DATE OF PRONOUNCEMENT : 02.08.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NOS.5 6 & 57 TO 60/CHNY/2017 FOR THE AYS 1998-99 & 2003-04 TO 2006- 07. 2. MR.V.SRIDHAR, JCIT, REPRESENTED ON BEHALF OF THE R EVENUE AND MR.M.SANDEEP BOTHRA, L/H, REPRESENTED ON BEHALF OF THE ASSESSEE. MP NOS.79-83/CHNY/2019 (IN ITA NO.56-60/CHNY/2017) :- 2 -: 3. IN THE MISCELLANEOUS PETITIONS, IT WAS SUBMITTED T HAT THE APPEALS WERE FILED THROUGH COUNSEL MR.M.K.RAVI. AS CERTAIN DEFECTS HAVE NOT BEEN CURED BY THE COUNSEL AND CONSEQUENTLY, THE APPEALS FILED BY THE ASSESSEE WERE DISMISSED ON ACCOUNT OF THE DEFECTS. IT WAS A SUBMISSION THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND ANOTHER O PPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO RECTIFY THE DEFECTS. 4. IN REPLY, THE LD.DR VEHEMENTLY SUPPORTED THE ORDER OF THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. ONCE, THE APPEALS WERE DISMISSED IN LIMINE AS UNAD MITTED FOR NON RECTIFYING THE DEFECTS, SEC.254(2) OF THE ACT PROVI DES FOR THE PURPOSE OF RECTIFYING THE DEFECTS APPARENT FROM THE RECORDS. THE ASSESSEE HAS NOT BEEN ABLE TO POINT OUT ANY MISTAKES APPARENT FROM T HE RECORDS IN RESPECT OF ORDER OF THE TRIBUNAL. 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 02 ND DAY OF AUGUST, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER MP NOS.79-83/CHNY/2019 (IN ITA NO.56-60/CHNY/2017) :- 3 -: /CHENNAI, 3 /DATED: 02 ND AUGUST, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF