What did the Tribunal hold?

The Tribunal dismissed the appeal in limine because the defects in the filing were not cured by the assessee. The appeal was not heard on its merits due to these procedural deficiencies.

The assessee filed an appeal which was found to be time-barred by 20 days. Defects were also noted in the filing, including the absence of an affidavit for condonation of delay and unsigned/undated verification forms. These defects were not rectified despite multiple opportunities.

What were the issues?

The primary issue was the non-rectification of defects in the appeal filing, including delay and procedural irregularities, which prevented the appeal from being heard.

Kochi Cherikal Mohanan vs ITO | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO

Hearing: 07.08.2019

: Mr. R.Viswanathan, CA अपीलाथ) क, ओर से/ Appellant by : Mr. R.Clement Ramesh- *+यथ) क, ओर से /Respondent by Kumar, Addl.CIT : 07.08.2019 सुनवाई क, तार�ख/Date of Hearing : 07.08.2019 घोषणा क, तार�ख /Date of Pronouncement 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)-11, Chennai, in 17 dated 14.05.2018 for the AY 2011-12.

Shri R.Viswanathan, CA, represented on behalf of the assessee and Shri R.Clement Ramesh Kumar, Addl.CIT, represented on behalf of the Revenue.

The appeal has been filed by the assessee on 13.08.2018. On 16.08.2018, the defects were intimated to the assessee that the appeal is time-barred by 20 days and the condonation has not been filed in the form of an Affidavit and the second the Form-36 is not signed by the MD and the third the verification is neither dated nor signed. The assessee has filed petition for condonation of delay in the stamp paper but till date the defects in respect of the non-signing of the appeal by the MD and the non- signing of the verification and the dating of the same have not been rectified. The appeal has been posted for hearing on 31.12.2018, 23.04.2019, 24.04.2019 and again today i.e. on 07.08.2019. Till date, the defects have not been cured.

In the result, the appeal filed by the assessee is dismissed in limine on account of non-rectification of the defects.

KOCHI CHERIKAL MOHANAN,CHENNAI vs. ITO CORPORATE WARD 3(3), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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