N.S. RAJESHWARAN,OOTACAMUND vs. ITO, OOTY

PDF · subscribers
ITA 2912/CHNY/2016Status: DisposedITAT Chennai15 November 2017AY 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 held that since the defects in the appeals were not removed by the assessee, the appeals could not be proceeded with. The assessee was granted liberty to apply for restoration after rectifying the defects.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2005-06 to 2008-09. Defects were pointed out to the assessee, but they were not rectified despite multiple opportunities.

What were the issues?

The primary issue was the non-removal of defects in the appeals filed by the assessee, leading to their dismissal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI SANJAY ARORA & SHRI GEORGE MATHAN

Hearing: 14.11.2017Pronounced: 15.11.2017

: अपीलाथ* क- ओर से/ Appellant by None : Mr.M.Palanichamy, JCIT +,यथ* क- ओर से /Respondent by : सुनवाई क- तार"ख/Date of Hearing 14.11.2017 : घोषणा क- तार"ख /Date of Pronouncement 15.11.2017 आदेश / O R D E R PER BENCH:

These are the appeals filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-3, Coimbatore, in 16 dated 14.07.2016, ITA No.148/15-16 dated 14.07.2016, ITA No.150/15-16 dated 14.07.2016 & ITA No.149/15-16 dated 14.07.2016 for the AYs 2005-06, 2006-07, 2007-08 & 2008-09 respectively.

2.

Mr.M.Palanichamy, JCIT represented on behalf of the Revenue and None represented on behalf of the assessee. to 2914/Mds/2016 :- 2 -:

3.

These appeals have been filed by the assessee on 10.10.2016 on which date defects have been intimated to the assessee vide hearing notice. Subsequently, the appeals had been posted for hearing on 12.01.2017, 06.04.2017, 24.04.2017, 19.06.2017, 30.08.2017 and today i.e. 14.11.2017. Till date, the defects have not been removed. Consequently, as the defects have not been rectified, the appeals filed by the assessee stands dismissed in limine. However, liberty is granted to the assessee to apply for restoration of the appeals after rectification of the defects.

4.

In the result, the appeals filed by the assessees stands dismissed.

Order pronounced in the Open Court on November 15, 2017, at Chennai. (संजय अरोड़ा) (जॉज# माथन) (GEORGE MATHAN) (SANJAY ARORA) "या'यक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER

Recent GST High Court judgments

Search GST case law →