ITO NON CORPORATE WARD 13(4), CHENNAI vs. S.GEETHA SARATHI, CHENNAI

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ITA 1986/CHNY/2018Status: DisposedITAT Chennai25 July 2019AY 2012-132 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the Revenue failed to rectify the notified defects. Consequently, the appeal filed by the Revenue was deemed not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2012-13. The defects in the appeal were notified to the Revenue, but they were not rectified.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when defects are not rectified despite notification.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

Hearing: 10.06.2019Pronounced: 25.07.2019

आदेश / O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The Revenue filed this appeal against the order of the learned Commissioner of Income Tax (Appeals)-14, Chennai in dated 26.03.2018 for the assessment year 2012-13.

2.

When the appeal was taken up for hearing, the Bench observed that despite the defects were duly notified in the defect

Revenue has not rectified the defects. Since the Revenue has not rectified the defects notified by the Tribunal, the appeal filed by the Revenue is not maintainable and accordingly, the appeal is dismissed.

3.

In the result, the appeal filed by the Revenue is dismissed

Order pronounced in the court on the 25th July, 2019 at Chennai.

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