SUNITHA LEATHER TRADING CO (MADRAS) PVT LIMITED,CHENNAI vs. ITO CORPORATE WARD 6(4), CHENNAI

Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 15, Chennai, both dated 29.01.2019 relevant to the assessment years 2007-08 and 2013-14.

When the appeals were taken up for hearing, the Bench observed that despite the defects were duly notified in the defect memo served on the assessee through registered post [AD on record], the assessee has not rectified the defects. Moreover, it was further noticed that no vakalath or power of attorney has been filed in favour of any Advocate/C.A. to represent its case before the Tribunal. Therefore, the adjournment petition filed by the assessee stating that the Auditor Shri K. Meenakshisundaram, ITP has to be attend a marriage function at Trichy on 17.07.2019 and not in a position to attend the hearing on 17.07.2019 is not acceptable. Since the assessee has not rectified the defects notified by the Tribunal, both the appeals filed by the assessee are not maintainable and accordingly, the appeals are dismissed.

In the result, both the appeals filed by the assessee are dismissed. Order pronounced on the 26th July, 2019 in Chennai.