VALIPI REDDY RAJINI REDDY,CHENNAI vs. ACIT COMPANY CIRCLE V(4), CHENNAI

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ITA 1153/CHNY/2018Status: DisposedITAT Chennai11 December 2018AY 2011-122 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 assessee's appeal in limine due to the unrectified defects and the assessee's failure to represent their case.

What were the facts?

The assessee filed an appeal before the ITAT, but failed to rectify defects in the appeal despite multiple notices. The assessee also did not appear for hearings.

What were the issues?

The primary issue was the assessee's failure to comply with procedural requirements and rectify defects in their appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ABENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI A.MOHAN ALANKAMONY

सुनवाई क" तार"ख/Date of Hearing : 11-12-2018 घोषणा क" तार"ख /Date of Pronouncement : 11-12-2018 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)-13, Chennai in dated 21.11.2017 for the assessment year 2011-12.

2.

None represented on behalf of the Assessee and Mr.AR.V.Sreenivasan represented on behalf of the Revenue.

3.

The assessee has filed its appeal before the Tribunal on 29.04.2018 and defective notice has been issued to the assessee. The ITA No.1153.chny/2018 :- 2 -: defects have not been rectified despite notices issued. The appeal of assessee had been posted for hearing on various dates and none appeared. As a last resort, notice had been served on the assessee through the Department and still no effort has been made by the assessee either to rectify the defects in his appeal or to explain the reasons for defects. Again, the assessee is continuing his behavior of ‘not representing’ his appeal, nor rectified the defects.

Consequently, the appeal of assessee is dismissed in liminie on account of defects ‘not rectified’.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court after conclusion of hearing on 11th December, 2018, at Chennai. (ए. मोहन अलंकामणी) ( जॉज" माथन) (GEORGE MATHAN) (A.MOHAN ALANKAMONY) "या"यक सद"य/JUDICIAL MEMBER लेखा सद"य /ACCOUNTANT MEMBER चे"नई/Chennai "दनांक/Dated: 11th December, 2018. K S Sundaram

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