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Income Tax Appellate Tribunal, ‘SMC’ ‘C’ BENCH, CHENNAI
Before: Shri A. Mohan Alankamony
आदेश / O R D E R
This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-8, Chennai dated 15.12.2015 in IT Appeal No.28/2014-15 for the assessment year 2011- 12 passed u/s.250(6) r.w.s.143(3) of the Act.
In this appeal, notice for hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 27.03.2017. On 27.03.2017, none appeared on behalf of the assessee. However a petition dated
2 27.03.2017 requesting for adjournment was received by the registry. On perusing the file I find that the assessee has not remitted the appeal fees because the amount of Rs.10,000/- is paid under the head “Tax on regular assessment”.
Since the appeal of the assessee is defective as the appeal fees has not been paid, I do not find it necessary to entertain the adjournment petition filed by the assessee and hereby dismiss the appeal of the assessee as it is not maintainable.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on the 27th March, 2017.