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Before: Shri A. Mohan Alankamony & Shri Duvvuru RL Reddy
I.T.A. Nos. 2066 and 2067/Mds/2017 Assessment Years:2011-12 & 2013-14 The Assistant Commissioner of M/s. Sree Daksha property Developers Income Tax, Central Circle 2, Vs. India Pvt. Ltd., No.1, Gandhi Layout, Sri Income Tax Building, Race Course Veera’s Tower, Maruthamalai Road, Road, Coimbatore 641 018. Vadavalli, Coimbaotre 641 046. [PAN: AAOCS1220R] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant by : Shri Benny John, CIT - DR ""यथ" क" ओर से/Respondent by : Shri A.S. Sriraman, Advocate सुनवाई क" तार"ख/ Date of hearing : 09.11.2017 घोषणा क" तार"ख /Date of Pronouncement : 27.11.2017 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: Both the appeals filed by the Revenue are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 18, Chennai both dated 31.05.2017 for the assessment years 2011-12 and 2013-14.
When the appeals were taken up for hearing on 09.11.2017, the Bench has noticed that the both the appeals filed by the Revenue are time barred by 9 days and condonation petitions were filed to condone the delay of five days only. Defect notice was duly served on the Revenue by pointing out the defects in bold letters as well as hand-written, as under: “DEFECT: APPEAL TIME BARRED BY 9 DAYS. CONDONATION PETITION FILED FOR 5 DAYS [Hand-written] – FORM 35, STATEMENT OF FACTS BEFORE CIT(A) TO BE FILED IN DUPLICATE” I.T.A. No. 2067/Mds/2017 “DEFECT: APPEAL TIME BARRED BY 9 DAYS. CONDONATION PETITION FILED FOR 5 DAYS. FORM 35, STATEMENT OF FACTS BEFORE CIT(A) TO BE FILED IN DUPLICATE [Hand-written] – One more copy of grounds of appeal before ITAT to be filed.” Since the Revenue has not rectified the defects notified by the Tribunal in the Defect Memo, both the appeals filed by the Revenue is not maintainable and accordingly, dismissed.