MUKUNCHAND BOTHRA,CHENNAI vs. ITO, CHENNAI

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ITA 58/CHNY/2017Status: DisposedITAT Chennai19 June 2017AY 2004-053 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 filing the appeals were not rectified even after multiple opportunities, the appeals were dismissed in limine.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for multiple assessment years. Despite numerous opportunities and notices for defects, the assessee failed to rectify them.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI GEORGE MATHAN, & SHRI A. MOHAN ALANKAMONY

Hearing: 27.03.2019

: None अपीलाथ% क( ओर से/ Appellant by : Mr. R.Clement Ramesh- &'यथ% क( ओर से /Respondent by Kumar, Addl.CIT : सुनवाई क( तार"ख/Date of Hearing 27.03.2019 : 27.03.2019 घोषणा क( तार"ख /Date of Pronouncement आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:

These are appeals filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-5, Chennai, in 5/13-14 dated 08.12.2016 for the AY 1998-99, in ITA No.112/CIT(A)- 5/13-14 dated 08.12.2016 for the AY 2003-04, in ITA No.113/CIT(A)- 5/13-14 dated 08.12.2016 for the AY 2004-05, in ITA No.114/CIT(A)- 5/13-14 dated 08.12.2016 for the AY 2005-06 & in ITA No.120/CIT(A)- 5/13-14 dated 08.12.2016 for the AY 2006-07. ITA Nos.56-60/Chny/2017 :- 2 -:

2.

Mr. R.Clement Ramesh Kumar, Addl.CIT represented on behalf of the Revenue and None represented on behalf of the assessee.

3.

The appeals have been filed by the assessee on 09.01.2017 by hand on which date defects in filing of the appeals had been intimated to the assessee. The appeals were posted on various dates since then being January, 2017, February, 2017, April, 2017 and June, 2017. The appeals were dismissed ex parte and subsequently, recalled and again the appeals have been posted on multiple occasions in April, 2018, May, 2018, June, 2018, July, 2018, August, 2018, September, 2018, October, 2018, December, 2018 and March, 2019 today. Defects notice have been issued and the defects have not been rectified. As the defects have not been rectified till today even after giving so many opportunities, the appeals filed by the assessee are dismissed in limine as unadmitted.

4.

In the result, the appeals filed by the assessee are dismissed in limine.

Order pronounced in the Open Court on the 27th day of March, 2019 in Chennai. (ए. मोहन अलंकामणी) (जॉज" माथन) (GEORGE MATHAN) (A. MOHAN ALANKAMONY) "या"यक सद य/JUDICIAL MEMBER लेखा सद य/ACCOUNTANT MEMBER :- 3 -:

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