SELVI WINES,MADURAI vs. ITO WARD 1(4), VIRUDHUNAGAR

PDF · subscribers
ITA 1006/CHNY/2018Status: DisposedITAT Chennai26 December 2018AY 1996-972 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 all the appeals in limini. This was due to the persistent failure of the assessee to cure the defects despite being granted adequate opportunities.

What were the facts?

The assessee filed multiple appeals against the orders of the CIT(A) for assessment years 1996-97 and 1997-98. The assessee was issued notices for several defects, including short appeal fees and missing documentation.

What were the issues?

Whether the appeals should be dismissed for non-compliance with procedural requirements and failure to cure defects after multiple opportunities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

For Appellant: Shri V. Sreedhar, JCIT
Hearing: 26.12.2018Pronounced: 26.12.2018

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER :

1.

The assessee filed these appeals against the orders of the Commissioner of Income Tax (Appeals)-1, Madurai in 005/10-11, 113/09-10, 115/09-10, 006/10-11 & 112/09-10 all dated 28.11.2017 for assessment years 1996-97 & 1997-98.

:-2-: to 1009/Chny/2018

2.

The assessee has been issued notices to rectify the following defects:

1.

Appeal fee is short in some of the appeals.

2. Appeal time barred by 53 days. Condonation petition to be filed on affidavit original. 3. Respondent name wrongly filled in. 4. One original/certified copy of original order of CIT(A) not filed. 5. Tribunal fee challan not in order/ Challan not attested – original challan placed..

3.

At the time of hearing, none was present for the assessee nor any communication was received. Since, defects are not being cured, inspite of adequate opportunities, all these appeals are dismissed in-limini.

4.

In the result, the assessee’s appeals in 1005, 1006, 1007, 1008 & 1009/Chny/2018 for assessment year 1996-97 & 1997-98 are dismissed.

Order pronounced in the open court on 26th December, 2018 at Chennai.

Recent GST High Court judgments

Search GST case law →