What did the Tribunal hold?

The ITAT noted the defect in the appeal fee payment and that the assessee did not respond to the registry's notice. Consequently, the tribunal dismissed the appeals as defective.

The assessee filed appeals with the Income Tax Appellate Tribunal (ITAT) for assessment years 2005-06 and 2006-07. The appeal fee was paid under the incorrect minor head '300' instead of 'others'.

What were the issues?

The primary issue was the defect in the payment of appeal fees by the assessee, leading to the dismissal of the appeals.

M. Padmavathi, Visakhapatnam vs ITO | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri C. Subrahmanyam- FCA

For Respondent: Smt. Suman Malik–Sr.DR

Hearing: 09/11/2018

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 441 & 442/VIZ/2017 (Asst. Year : 2005-06 to 2006-07) Smt. M. Padmavathi, vs. ITO, Ward-1(4), Flat No. B/1A, D.No. 15-1-74, Visakhapatnam. Seadoll Apartments, Opp. Grand Bay Hotel, Visakhapatnam. PAN No. AKXPM 7085 L (Appellant) (Respondent)

Assessee by : Shri C. Subrahmanyam- FCA. Department By : Smt. Suman Malik–Sr.DR

Date of hearing : 09/11/2018. Date of pronouncement : 16/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

These appeals by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-2, Guntur, both dated 13/02/2017 for the Assessment Years 2005-06 & 2006-07. 2. These appeals are filed by the assessee with a defect that the appeal fee was paid under the minor head ‘300’ (self- assessment category), but it has to pay under the category of

2 ITA Nos.441 & 442/VIZ/2017 (Smt. M. Padmavathi)

‘others’. Registry has brought this defect to the notice of the assessee, but no response from her. Therefore, these appeals are dismissed as defective appeals without admitting. 3. In the result, both the appeals of the assessee are dismissed. Order Pronounced in open Court on this 16th day of Nov., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 16th November, 2018. vr/- Copy to: 1. The Assessee – Smt. M. Padmavathi, Flat No. B/1A, D.No. 15-1-74, Seadoll Apartments, Opp. Grand Bay Hotel, Visakhapatnam. 2. The Revenue – ITO, Ward-1(4), Visakhapatnam. 3. The Pr.CIT-2, Visakhapatnam. 4. The CIT(A)-2, Guntur. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.

M. PADMAVATHI,VISAKHAPATNAM vs. ITO, WARD-1(4), VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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