FERDOUS ESTATES PRIVATE LIMITED,CHENNAI vs. ITO COMPANY WARD 2, CHENNAI

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ITA 1024/CHNY/2018Status: DisposedITAT Chennai12 October 2018AY 2007-082 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 filed by the assessee was not maintainable due to the non-rectification of defects. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The registry noticed various defects in the appeal memo. Despite notification, the assessee failed to rectify these defects.

What were the issues?

The primary issue was the maintainability of the appeal due to the assessee's failure to rectify defects notified by the registry.

AI-generated summary — verify with the full judgment below

Before: Shri Abraham P. George & Shri Duvvuru RL Reddy

Hearing: 27.08.2018Pronounced: 12.10.2018

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 6, Chennai dated 29.12.2017 relevant to the assessment year 2007-08.

2.

Various defects noticed by the Registry in the appeal filed by the assessee was duly notified in the defect memo served on the assessee vide RPAD on record. However, at the time of hearing on 27.08.2018, the Bench has noticed that the assessee has not rectified the defects. Therefore, the appeal filed by the assessee is not maintainable. Accordingly, the appeal filed by the assessee is dismissed.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 12th October, 2018 at Chennai.

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