M/S TOILING MASSES WELFARE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD 4, CHENNAI

PDF · subscribers
ITA 1777/CHNY/2018Status: DisposedITAT Chennai18 September 2019AY 2012-132 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 appeal filed by the assessee. This decision was based on the principle that an appeal can be dismissed for uncured defects, as per the jurisdictional High Court's ruling.

What were the facts?

The assessee filed an appeal before the ITAT. A defect notice was issued to the assessee regarding the grounds of appeal not being filed in triplicate. Despite multiple opportunities, the defect remained uncured.

What were the issues?

Whether an appeal can be dismissed for failure to cure defects after multiple opportunities. The specific defect was not filing grounds of appeal in triplicate.

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, ‘ C’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN

अपीलाथ� क� ओर से/ Appellant by : Shri J.Prabhakar,C.A !"यथ� क� ओर से /Respondent by : Shri J.Pavitran Kumar,JCIT,D.R सुनवाई क� तार&ख/Date of Hearing : 18-09-2019 घोषणा क� तार&ख /Date of Pronouncement : 18-09-2019 आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-17, Chennai in dated 15.02.2018 for the assessment year 2012-13.

2.

Shri J.Pavitran Kumar represented on behalf of the Assessee and Shri J.Prabhakar represented on behalf of the Revenue.

3.

The appeal has been filed by the assessee on 30.05.2018.

Defect notice dated 25.07.2018 has been sent to the assessee by RPAD intimating the following defects:

ITA No.1777/chny/18 :- 2 -:

(i) Grounds of Appeal before ITAT not filed in Triplicate The above defect was sought to be cured by the assessee. 3.1 The Appeal was posted for hearing on 23.10.2018, 04.02.2019, 06.02.2019 and subsequently, the appeal was posted for hearing today, that is on 18.09.2019. However, the defect pointed out in the Notices is yet to be cured.

4. Consequently, the appeal filed by the Assessee stands dismissed for defect 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 5. liminie on account of defects uncured.

Order pronounced in the open court after conclusion of hearing on 18th September, 2019, at Chennai.

Recent GST High Court judgments

Search GST case law →