SHRI. M RAMARATHINAM,SIVAKASI vs. ITO TDS WARD, MADURAI

ITA 499/CHNY/2018Status: DisposedITAT Chennai16 October 2018AY 2016-172 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 held that the appeal could not be adjudicated due to the non-rectification of defects by the assessee. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee failed to rectify defects pointed out by the registry, including not filing the AO's order, not paying tribunal fees, and not filing Form 26AS.

What were the issues?

The primary issue was the assessee's failure to comply with procedural requirements for filing an appeal, leading to its dismissal without substantive adjudication.

Which sections of the Income-tax Act were involved?

None explicitly mentioned as the reason for dismissal was procedural

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABRAHAM P.GEORGE & SHRI DUVVURU RL REDDY

Hearing: 16.10.2018

आदेश / O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee directed against the order dated 14.12.2017 of the Commissioner of Income tax (Appeals)-2, Madurai.

2. Assessee has filed a prayer for considering the written submissions filed by him. However, we find that the assessee has failed to rectify the following defects pointed out by the Registry:

Order of AO u/s.154 not filed.

Tribunal fee not paid under sub-head ‘others’. 3. Form 26AS to be filed.

Unless the above defects are rectified by the assessee, the appeal cannot be adjudicated.

In the result, the appeal filed by the assessee is dismissed in limine.

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