KIRTI KUMAR JAIN,CHENNAI vs. DCIT, NCC-10, CHENNAI

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ITA 3302/CHNY/2018Status: DisposedITAT Chennai27 August 2019AY 2013-143 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 in limine (at the outset) due to the un-cured defects. This decision was based on the principles laid down by the jurisdictional High Court.

What were the facts?

The assessee filed an appeal before the ITAT. A defect notice was issued for not filing the grounds of appeal. The assessee failed to appear for multiple hearings and cure the defects.

What were the issues?

The primary issue was the failure of the assessee to comply with procedural requirements by not filing the grounds of appeal and not curing the defects despite notices.

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

आदेश / O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER

1.

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.

2.

Shri M. Karunakaran, Advocate represented on behalf of the Assessee, and Mr. A.R.V.Sreenivasan, JCIT represented on behalf of the Revenue.

3.

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.

4.

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.

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 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.

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