DCIT, CHENNAI vs. ISOFT HEALTH MANAGEMENT (INDIA) PRIVATE LIMITED, CHENNAI

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ITA 872/CHNY/2015Status: DisposedITAT Chennai17 October 2019AY 2010-115 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed both appeals in limine due to the failure to cure the defects. This decision was based on the principles laid down by the Hon'ble Jurisdictional High Court.

What were the facts?

Both the assessee's and the Revenue's appeals for assessment year 2010-11 were filed with defects. Despite multiple adjournments, these defects remained uncured by both parties.

What were the issues?

Whether appeals can be dismissed for failure to cure defects in the filing, as per established legal principles.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ‘ D’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI RAMIT KOCHAR

Heard together (2 matters)

I.T.A.No.872/Chny/2015
I.T.A.No.976/Chny/2015

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER

1.

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.

3.

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.

5.

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.

8.

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.

9.

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 -:

10.

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.

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