TALK MEDIA PVT. LTD.,CHENNAI vs. ITO, COMPANY CIRCLE - III (1), CHENNAI

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ITA 2887/CHNY/2019Status: DisposedITAT Chennai18 April 2022AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the first appeal due to the un-condoned delay and lack of supporting evidence for the delay. The second appeal was also dismissed as the tribunal was not inclined to interfere with the rectification order given the dismissal of the main appeal.

What were the facts?

The assessee filed appeals before the ITAT, but none appeared for them during the hearing. One appeal faced a significant delay of 996 days, which the tribunal refused to condone. The second appeal arose from a rectification order under Section 154.

What were the issues?

The primary issues were the condonation of delay in filing an appeal and the validity of a rectification order passed under Section 154.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
For Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR

आयकरअपीलसं./ITA Nos.2673 & 2887/Chny/2019 (िनधा�रणवष� / Assessment Year: 2011-12) M/s. Talk Media Pvt. Ltd. ACIT, Company Circle-III(1) / बनाम/ No.85, Lotus Towers, Mount Road, ITO, Corporate Ward-3(1), Vs. Guindy, Chennai – 600 032. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-2161-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/ : 12-04-2022 Date of Hearing घोषणाकीतारीख / : 18-04-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member):

1. 1. Aforesaid appeals by assessee for Assessment Year (AY) 2011-12 arises out of separate orders of learned first appellate authority. During hearing, none appeared for assessee. The perusal of order sheet entries would show that none is appearing for assessee since past several occasions. The Ld. Sr. DR pleaded for dismissal of the appeals.

2. The Registry has noted considerable delay of 996 days in the condonation of which has been sought by the ITA Nos.2673 & 2887/Chny/2019 - 2 - assessee on the strength of affidavit of director of the assessee company. It has been submitted that the appellate order was accepted since there was no revenue loss. However, later on department imposed tax and accordingly, the appeal has been preferred. However, in the absence of any supporting evidences, this plea could not be accepted and accordingly, the appeal is dismissed for want of condonation of delay.

3. The other appeal arises out of appellate order dated 13.09.2019 in the matter of rectification order passed by Ld. AO u/s 154 on 12.04.2019. In order u/s 154, Ld. AO added back excess allowance of deduction. The Ld. CIT(A) directed for correct re-computation of income. Aggrieved, the assessee is in further appeal before us.

4. Since, we have not admitted the regular appeal filed by the assessee for want of condonation of delay, we are not inclined to interfere in the rectification order passed u/s 154 and consequential, appellate proceedings arising therefrom. This appeal also stands dismissed.

5. Both the appeal stands dismissed.

Order pronounced on 18thApril, 2022.

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