What did the Tribunal hold?

The Tribunal dismissed the appeal in limine (at the outset) because the defects pointed out by the registry were not rectified by the assessee despite multiple opportunities.

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. Defects in the appeal filing, such as an unattested e-challan and non-submission of the assessment order, were pointed out to the assessee.

What were the issues?

Whether an appeal can be admitted when fundamental defects in filing are not rectified by the assessee.

K.S.Sunder vs ACIT | ITAT Chennai 2017

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SANJAY ARORA & SHRI GEORGE MATHAN

Hearing: 05.06.2017Pronounced: 05.06.2017

आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:

the Order of Commissioner of Income Tax (Appeals)-5, Chennai, in dated 09.11.2016 for the AY 2012-13.

Shri Ashish Tripati, JCIT represented on behalf of the Revenue and Shri A.S.Sriraman, Adv. represented on behalf of the assessee.

ITA No.3490/Mds/2016 :- 2 -:

This appeal has been filed by the assessee on 29.12.2016 and the defects in filing of the appeal were intimated to the assessee immediately i.e. on 29.12.2016 itself. The defects were that the e-challan was not attested and the second was that the Assessment Order was not filed. The appeal has been posted on multiple times being on 20.02.2017, 06.04.2017 and today i.e. on 05.06.2017. Till today, the defects have not been rectified. The defects continue to remain. In these circumstances, the appeal filed by the assessee is dismissed in limine as not admitted on account of non removal of the defects.

In the result, the appeal of the assessee stands dismissed.

Order pronounced in the Open Court on 5th June, 2017, at Chennai.

K.S.SUNDER,CHENNAI vs. ACIT, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments