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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN
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)-12, Chennai in ITA No.179/C.I.T(A)- 12/2016-17 dated 28.09.2018 for the assessment year 2013-14.
Shri M. Karunakaran, Advocate represented on behalf of the Assessee, and Mr. A.R.V.Sreenivasan, JCIT represented on behalf of the Revenue.
The appeal has been filed by the assessee on 03.12.2018. Defect notice dated 01.03.2019 has been issued to the assessee intimating that the grounds before ITAT has not filed.
The Appeal was posted for hearing on 06.03.2019 and 30.05.2019 and none appeared on behalf of the assessee. The defect in respect of non-filing of the grounds has not been cured.
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 the assessee is dismissed in liminie 6. on account of defects uncured.
Order pronounced in the open Court after conclusion of hearing on 27th August, 2019, at Chennai.