ASAP INFOSYSTEMS PVT LTD.,CHENNAI vs. DCIT, CHENNAI

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ITA 3230/CHNY/2018Status: DisposedITAT Chennai27 August 2019AY 2014-153 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 noted that the appeals were time-barred and the defects, specifically the non-filing of an affidavit for condonation of delay, were not cured. Following the principles laid down by the jurisdictional High Court, the appeals were dismissed.

What were the facts?

The assessee filed two appeals before the ITAT, Chennai, for assessment years 2007-08 and 2014-15. The appeals were filed belatedly, and the assessee failed to file a condonation of delay petition or cure the defects.

What were the issues?

The primary issue was whether the appeals, filed beyond the prescribed limitation period without a proper condonation petition, should be admitted for hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN

PER GEORGE MATHAN, JUDICIAL MEMBER These two appeals filed by the assessee against the common order of the Commissioner of Income-tax-4, Chennai in ITA Nos.424/2016-17/A.Y. 2007-08/CIT(A)-4 & 425/2016-17/A.Y. 2014- 15/CIT(A)-4 dated 16.07.2018 for the assessment years 2007-08 & 2014-15. & 3230/Chny/2018 :- 2 -:

2.

Mr. N.Arjun Raj, CA for S. Sridhar, Advocate represented on behalf of the Assessee and Mr. A.R.V. Sreenivasan, JCIT represented on behalf of the Revenue.

3.

At the time of hearing, the assessee has filed an adjournment application, which is rejected. Both the appeals have been filed by the assessee on 27.11.2018. Defect notice dated 27.12.2018 has been issued to the assessee intimating that both the Appeals are time barred by 37 days and no condonation of delay petition has been filed.

4.

Both the Appeals were posted for hearing on 28.02.2019, 30.05.2019 and subsequently adjourned to today i.e., on 27.08.2019. At the time of hearing, an adjournment letter has been filed by ld. AR. The defects in respect of non-filing of affidavit for condonation of delay in filing the appeals belatedly, has not been cured.

5.

Consequently, the appeals 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). & 3230/Chny/2018 :- 3 -:

6.

In the result, both the appeals of the assessee are dismissed in liminie on account of defects uncured.

Order pronounced in the open Court after conclusion of hearing on 27th August, 2019, at Chennai.

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