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Income Tax Appellate Tribunal, ‘ D’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI RAMIT KOCHAR
आदेश / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER
Revenue and is the appeal filed by the Assessee for assessment year 2010-11 against the order of the Dispute resolution Panel (DRP),Chennai in F.No.DRP/CHE/47/2014 dated 26.12.2014.
Since the assessee as well as the Assessment Year is common in the appeals filed by the Revenue and the assessee, we heard both the appeals together and dispose of the same by this common order.
Mr.Saroj Kumar represented on behalf of the Assessee and 2.
Mr.Srinivasa Rao represented on behalf of the Revenue.
At the outset, ld.AR submitted that both the appeals are clubbed together and posted for hearing on 20.07.2015 before the “D”
Bench at the request of the Authorized Counsel for Assessee vide letter dated 20.05.2015. Thereafter, both the Appeals were posted together for hearings on 20.07.2015, 21.12.2015, 08.03.2016, 14.03.2016, 12.05.2016, 20.07.2016, 20.12.2016, 14.02.2017, 05.06.2017, 02.01.2018, 05.03.2018, 08.05.2018, 26.07.2018, 10.01.2019, 20.06.2019 and both the appeals were subsequently adjourned to today, that is 17.10.2019 at the request of the ld.AR. & 976/chny/2015 :- 3 -:
Assessee’s appeal in is taken up for 4. disposal first. The appeal has been filed by the assessee on 30.04.2015. Defect notice dated 08.05.2015 has been issued to the assessee intimating following defect.
(i) Verification date incomplete. (ii) Grounds before DRP not filed (iii) Draft assessment order and TPO order not filed (iv) E-Challan to be attested. The above defects were sought to be cured by the assessee.
However, all these defects pointed out have not been cured till the appeal of assessee is taken up for hearing today, that is 17.10.2019.
Consequently, the appeal filed by the Assessee stands dismissed for defects uncured by applying the principles laid down by the Hon’ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad).
In the result, the appeal of assessee is dismissed in 6. liminie on account of defects uncured.
& 976/chny/2015 :- 4 -: Now, we proceed to deal with the Revenue’s appeal in ITA 7. No.872/Chny/2015.
Now, Revenue’s appeal in is taken up for disposal. The appeal has been filed by the Revenue on 17.04.2015. Defect notice dated 06.05.2015 has been issued to the Revenue intimating following defect.
(i) Column -9 in the memo of the appeal not correctly filed in.
(ii) Draft assessment order not filed The two defects were sought to be cured by the Revenue. On the appointed date of hearing today, that is 17.10.2019, the defects are yet to be cured.
Consequently, the appeal filed by the Revenue stands dismissed for defects uncured by applying the principles laid down by the Hon’ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad).
In the result, the appeal of Revenue is dismissed in 10. liminie on account of defects uncured.
& 976/chny/2015 :- 5 -:
To sum up, both the appeals filed by the assessee as well as by the Revenue are dismissed in liminie on account of defects uncured
Order pronounced in the open court after conclusion of hearing on 17th October, 2019, at Chennai.