MANOHARAMMA HOTEL INVESTMENT PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

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ITA 284/CHNY/2016Status: DisposedITAT Chennai27 March 2017AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was defective due to non-payment of appeal fees. Consequently, the adjournment petition was not entertained, and the appeal was dismissed as not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The appeal was fixed for hearing, but the assessee did not appear. The assessee also failed to pay the required appeal fees.

What were the issues?

Whether an appeal can be entertained when the prescribed appeal fees have not been paid. The maintainability of an appeal in the absence of proper fee payment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ ‘C’ BENCH, CHENNAI

Before: Shri A. Mohan Alankamony

Hearing: 27.03.2017

आदेश / O R D E R

1.

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.

2.

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”.

3.

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.

4.

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

Order pronounced in the open court on the 27th March, 2017.

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