Prasad Productions P. Ltd. v. Income-Tax Appellate Tribunal

226 ITR 778High Court1997#8880 most cited

What is Prasad Productions P. Ltd. v. Income-Tax Appellate Tribunal authority for?

Appeals before the Income-Tax Appellate Tribunal (ITAT) can be dismissed in limine if defects, such as the non-filing of grounds, remain uncured after being pointed out.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Also referred to as

Prasad Productions P. Ltd. v. Income-Tax Appellate Tribunal · ITAT · appeal dismissal · defects uncured · non-filing of grounds · in limine dismissal · assessment procedure · jurisdictional high court principles

Judgments citing Prasad Productions P. Ltd. v. Income-Tax Appellate Tribunal

DCIT, Chennai vs. Isoft Health Management (India) Private Limited, Chennai

In the result, the appeal of assessee is dismissed in 6

ITA 872/CHNY/2015[2010-11]Status: DisposedITAT Chennai17 Oct 2019AY 2010-11

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr.Saroj Kumar,AdvocateFor Respondent: Mr.Srinivasa Rao,C.I.T,D.R

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ D’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं "ी र"मत कोचर, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.872/Chny/2015 "नधा"रण वष" /Assessment year :2010-11 iSoft Health Management Vs. (India) Private Limited, The Deputy Commissioner of 4th Floor,Capital Towers, Income Tax, 180,Kodambakkam High Road, Corporate circle-2(2), Nungambakkam, Room No.512,New Block, Chennai 600 034. Chennai 600 034. [PAN AAACD 2465 N ] (अपीलाथ"/Appellant) ( !यथ"/Respondent)…

ACIT Corporate Circle 3(1), Chennai vs. Tamil Nadu Electricity Board, Chennai

In the result, all the appeals of Revenue for assessment

ITA 3064/CHNY/2018[2013-14]Status: DisposedITAT Chennai18 Sept 2019AY 2013-14

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.Saroj Kumar Parida,AdvocateFor Respondent: Mr.Sailendra Mamidi,C.I.T D.R

…आयकर अपील"य अ"धकरण,’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं एस जयरामन, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.3058, 3059 & 3064/Chny/2018 "नधा"रण वष" /Assessment years: 2007-08, 2008-09 & 2013-14 ACIT, Vs. M/s.Tamil Nadu Electricity Corporate Circle 3(1), Board, (erstwhile) & Chennai. 600 034. M/s. Tamil Nadu Generation and Distribution Corporation Limited., 800/144,NPKRR Maaligai Electricity Avenue,Anna Salai, Chennai 600 002. [PAN AAACT 2959 K ] (अपीलाथ"…

ACIT Corporate Circle 3(1), Chennai vs. Tamil Nadu Electricity Board, Chennai

In the result, all the appeals of Revenue for assessment

ITA 3059/CHNY/2018[2008-09]Status: DisposedITAT Chennai18 Sept 2019AY 2008-09

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.Saroj Kumar Parida,AdvocateFor Respondent: Mr.Sailendra Mamidi,C.I.T D.R

…आयकर अपील"य अ"धकरण,’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं एस जयरामन, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.3058, 3059 & 3064/Chny/2018 "नधा"रण वष" /Assessment years: 2007-08, 2008-09 & 2013-14 ACIT, Vs. M/s.Tamil Nadu Electricity Corporate Circle 3(1), Board, (erstwhile) & Chennai. 600 034. M/s. Tamil Nadu Generation and Distribution Corporation Limited., 800/144,NPKRR Maaligai Electricity Avenue,Anna Salai, Chennai 600 002. [PAN AAACT 2959 K ] (अपीलाथ"…

ACIT Corporate Circle 3(1), Chennai vs. Tamil Nadu Electricity Board, Chennai

In the result, all the appeals of Revenue for assessment

ITA 3058/CHNY/2018[2007-08]Status: DisposedITAT Chennai18 Sept 2019AY 2007-08

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.Saroj Kumar Parida,AdvocateFor Respondent: Mr.Sailendra Mamidi,C.I.T D.R

…आयकर अपील"य अ"धकरण,’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं एस जयरामन, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.3058, 3059 & 3064/Chny/2018 "नधा"रण वष" /Assessment years: 2007-08, 2008-09 & 2013-14 ACIT, Vs. M/s.Tamil Nadu Electricity Corporate Circle 3(1), Board, (erstwhile) & Chennai. 600 034. M/s. Tamil Nadu Generation and Distribution Corporation Limited., 800/144,NPKRR Maaligai Electricity Avenue,Anna Salai, Chennai 600 002. [PAN AAACT 2959 K ] (अपीलाथ"…

M/S Toiling Masses Welfare Trust, Chennai vs. ITO (Exemptions) Ward 4, Chennai

In the result, the appeal of assessee is dismissed in 5

ITA 1777/CHNY/2018[2012-13]Status: DisposedITAT Chennai18 Sept 2019AY 2012-13

Bench: Shri George Mathan & Shri S.Jayaramanआयकर अपील सं./I.T.A.No.1777/Chny/2018 "नधा"रण वष" /Assessment Year :2012-13

For Appellant: Shri J.Prabhakar,C.A !"For Respondent: Shri J.Pavitran Kumar,JCIT,D.R

…आयकर अपील"य अ"धकरण,’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं एस जयरामन, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1777/Chny/2018 "नधा"रण वष" /Assessment year :2012-13 M/s.Toiling Masses Welfare Vs. Income Tax Officer, Trust, (Exemption) Ward-4, 27,Vaidyaraman street, Chennai. T.Nagar,Chennai 600 017. [PAN AAATT 6230 F ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri J.Prabhakar,C.A !"यथ" क" ओर से /Respondent by : Shri J.Pavitran Ku…

E-Logistics Pvt Ltd, Chennai vs. CIT-9, Chennai

In the result, both the appeals of assessee for the assessment years 2005-06 & 2007-08 are dismissed in liminie on account of defects uncured

ITA 2175/CHNY/2017[2007-08]Status: DisposedITAT Chennai18 Sept 2019AY 2007-08

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Respondent: Mr.D.Vivahar,JCIT,D.R

…ured. 6. Consequently, both the appeals filed by the Assessee stand dismissed for defects uncured by applying the principles laid down by the Hon’ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad). 5. In the result, both the appeals of assessee for the assessment years 2005-06 & 2007-08 are dismissed in liminie on account of defects uncured. Order pronounced in the open Court after conclusion of hearing on the 18th September, 2019 in Chennai. (इंटूर" रामा राव) (जॉज" माथन) (INTURI RAMA RAO) (GEORGE MATHAN) "या"यक सद य/JUDICIAL MEMBER…

E-Logistics Private Limited, Chennai vs. ACIT Corporate Circle 2(1), Chennai

In the result, both the appeals of assessee for the assessment years 2005-06 & 2007-08 are dismissed in liminie on account of defects uncured

ITA 1699/CHNY/2017[2005-06]Status: DisposedITAT Chennai18 Sept 2019AY 2005-06

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Respondent: Mr.D.Vivahar,JCIT,D.R

…ured. 6. Consequently, both the appeals filed by the Assessee stand dismissed for defects uncured by applying the principles laid down by the Hon’ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad). 5. In the result, both the appeals of assessee for the assessment years 2005-06 & 2007-08 are dismissed in liminie on account of defects uncured. Order pronounced in the open Court after conclusion of hearing on the 18th September, 2019 in Chennai. (इंटूर" रामा राव) (जॉज" माथन) (INTURI RAMA RAO) (GEORGE MATHAN) "या"यक सद य/JUDICIAL MEMBER…

Kirti Kumar Jain, Chennai vs. DCIT, Ncc-10, Chennai

In the result, the appeal of the assessee is dismissed in liminie

ITA 3302/CHNY/2018[2013-14]Status: DisposedITAT Chennai27 Aug 2019AY 2013-14

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr. M. Karunakaran, AdvocateFor Respondent: Mr.AR.V.Sreenivasan, JCIT

…n cured. 5. Consequently, the appeal filed by the assessee stands dismissed for defects uncured by applying the principles laid down by the Hon’ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad). In the result, the appeal of the assessee is dismissed in liminie 6. on account of defects uncured. Order pronounced in the open Court after conclusion of hearing on 27th August, 2019, at Chennai. (एस जयरामन) ( जॉज" माथन) (S. JAYARAMAN) (GEORGE MATHAN) लेखा सद"य/Accountant Member "या"यक सद"य/JUDICIAL MEMBER चे"नई/Chennai "दनांक/Dated…

Asap Infosystems Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee are dismissed in liminie on account of defects uncured

ITA 3230/CHNY/2018[2014-15]Status: DisposedITAT Chennai27 Aug 2019AY 2014-15

Bench: Shri George Mathan & Shri S.Jayaraman

For Respondent: Mr.AR.V.Sreenivasan, JCIT

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी एस. जयरामन, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.3229 &3230/Chny/2018 "नधा"रण वष" /Assessment years : 2007-08 & 2014-15 M/s. ASAP Info Systems Pvt. Vs. The Dy. Commissioner of Ltd., Income Tax, C-40, II Floor, II Avenue, Corporate Circle-1(1), Anna Nagar, Chennai. Chennai – 600 018. [PAN AADCA 8240N ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. N. Arjun Raj, CA…

Asap Infosystems Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee are dismissed in liminie on account of defects uncured

ITA 3229/CHNY/2018[2007-08]Status: DisposedITAT Chennai27 Aug 2019AY 2007-08

Bench: Shri George Mathan & Shri S.Jayaraman

For Respondent: Mr.AR.V.Sreenivasan, JCIT

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी एस. जयरामन, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.3229 &3230/Chny/2018 "नधा"रण वष" /Assessment years : 2007-08 & 2014-15 M/s. ASAP Info Systems Pvt. Vs. The Dy. Commissioner of Ltd., Income Tax, C-40, II Floor, II Avenue, Corporate Circle-1(1), Anna Nagar, Chennai. Chennai – 600 018. [PAN AADCA 8240N ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. N. Arjun Raj, CA…

DCIT Corporate Circle 2(2), Chennai vs. Indonet Global Limited, Chennai

In the result, the appeal filed by the Revenue stands dismissed as defects uncured, and also as non-maintainable as per CBDT circular

ITA 2876/CHNY/2017[2000-01]Status: DisposedITAT Chennai21 Aug 2019AY 2000-01

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Respondent: Mr.A.Arjunraj,C.A

…आयकर अपील"य अ"धकरण,’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी इंटूर" रामा राव, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2876/Chny/2017 "नधा"रण वष" /Assessment Year: 2000-01 Vs. The Deputy the Commissioner of M/s.Indonet Global Ltd., Income Tax, 114,Kothari Building, 4th floor,Mahatma Gandhi Rd Corporate Circle-2(2), Wanaparthy Block,Chennai-34. Nungambakkam,Chennai-6. [PAN: AAACI 6476 K ] (अपीलाथ*/Appellant) (+,यथ*/Respondent) : अपीलाथ* क- ओर से/ Appellant by…

DCIT Corporate Circle 2(2), Chennai vs. Integrated Enterprises (India) Ltd., Chennai

In the result, the appeal of Revenue stands dismissed for defects uncured

ITA 2875/CHNY/2017[2008-09]Status: DisposedITAT Chennai20 Aug 2019AY 2008-09

Bench: Shri George Mathan & Shri Inturi Rama Rao

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी इंटूर" रामा राव, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2875/Chny/2017 "नधा"रण वष" /Assessment Year: 2008-09 Vs. M/s.Integrated Enterprises The Deputy the Commissioner of (India) Ltd., Income Tax, No.5A,5th floor, Corporate Circle-2(2), Kences Towers, Room No.512,Wanaparthy Block, 1,Ramakrishna Street, Chennai 600 034. T.Nagar,Chennai 600 017. [PAN: AACCI 1509 F ] (अपीलाथ*/Appellant) (+,यथ*/Respo…

Prasad Productions P. Ltd. v. Income-Tax Appellate Tribunal (226 ITR 778) — Cited in 12 Judgments | BharatTax