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Income Tax Appellate Tribunal, ‘B’ (SMC
Before: SHRI ABRAHAM P.GEORGE
: अपीलाथ$ क' ओर से/ Appellant by None : Mr. B.Sagadevan, JCIT %&यथ$ क' ओर से /Respondent by : 30.10.2018 सुनवाई क' तार"ख/Date of Hearing : 31.10.2018 घोषणा क' तार"ख /Date of Pronouncement आदेश / O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER:
When this appeal was called for hearing, it was noticed that the following defects pointed out by the Registry was not completely rectified:
Grounds of appeal before CIT(A) not filed.
2. PAN No. wrongly filled in challan copy.
Assessee has indeed filed a letter in which it states that its PAN was changed due to conversion from a Limited Company to Limited Liability Partnership. However, records appended for justifying such conversion were not authenticated nor certified by any person. Accordingly, I am of :- 2 -: the opinion that the defects remain to be rectified by the assessee. Since the defects are not rectified, the appeal cannot be taken up for adjudication.
In the result, the appeal filed by the assessee is dismissed in limine.
Order pronounced on the 31st day of October, 2018, in Chennai. (अ"ाहम पी. जॉज") (ABRAHAM P.GEORGE) लेखा सद"य/ACCOUNTANT MEMBER