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

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ITA 1063/CHNY/2019Status: DisposedITAT Chennai26 July 2019AY 2013-142 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 found the appeals to be not maintainable due to the non-rectification of defects and the absence of proper representation. Consequently, both appeals were dismissed.

What were the facts?

The assessee filed two appeals before the ITAT. The Tribunal noted that the defects in the appeals were not rectified by the assessee despite being notified. Furthermore, no vakalatnama or power of attorney was filed to represent the assessee.

What were the issues?

Maintainability of appeals due to non-rectification of defects and lack of proper representation before the Tribunal.

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri Duvvuru RL Reddy

Hearing: 17.07.2019Pronounced: 26.07.2019

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

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.

2.

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.

3.

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

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