VIMKAR CONTRACT WORKS PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

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ITA 1350/CHNY/2015Status: DisposedITAT Chennai07 November 2018AY 2010-113 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 appeal for the second time due to the assessee's continued failure to prosecute the appeal and rectify the noted defects.

What were the facts?

The assessee filed an appeal before the ITAT, but failed to represent their case on multiple hearing dates. The appeal was initially dismissed for non-prosecution and later restored. However, the assessee continued to not appear and rectify defects.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal and rectify defects, leading to its dismissal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ A’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI A.MOHAN ALANKAMONY

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)-11, Chennai in Old New ITA No.606/CIT(A)-11/2013-14 dated 12.03.2015 for the assessment year 2010-11.

2.

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

3.

The Assessee-company is engaged in the business of manufacture of household insecticides as a job-work contract. The assessee filed its appeal before the Tribunal on 02.06.2015 and defective notice has been issued to the assessee intimating that the appeal of assessee is time barred for 10 days and the condonation of delay has not been filed. Similarly E-Challan and each page in appeal file have not been attested. The appeal of assessee had been posted for hearing on various dates and None appeared. Consequently, the appeal had been dismissed in liminie on account of non-prosecution vide order dated 07.04.2016. Thereafter, Miscellaneous Application bearing MP No.65/Chny/2018 came to be filed and the Co-ordinate Bench of this Tribunal recalled the Order of Tribunal vide order dated 08.06.2018 had restored the appeal to the original status.

Again, the assessee is continuing its behavior of ‘not representing’ its appeal, nor rectified the defects.

Consequently, the appeal of assessee is dismissed 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 07th November, 2018, at Chennai.

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