M/S AARSREE INVESTMENT PRIVATE LIMITED (NOW AARSREE DEVELOPERS LLP),CHENNAI vs. DCIT CORPORATE CIRCLE 1 (1), CHENNAI

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ITA 1106/CHNY/2018Status: DisposedITAT Chennai31 October 2018AY 2006-072 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 noted that the defects were not rectified by the assessee, preventing the appeal from being adjudicated. Consequently, the appeal could not be taken up for hearing.

What were the facts?

The assessee's appeal was listed for hearing, but significant defects pointed out by the registry remained unrectified. These included the non-filing of grounds of appeal before the CIT(A) and incorrect PAN details in the challan.

What were the issues?

The primary issue was the non-compliance by the assessee in rectifying the procedural defects pointed out by the registry, which led to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI ABRAHAM P.GEORGE

Hearing: 31.10.2018

: 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:

1.

Grounds of appeal before CIT(A) not filed.

2. PAN No. wrongly filled in challan copy.

2.

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.

3.

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

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