M.Shanmugam, CHENNAI v. ITO, CHENNAI

ITA 1832/CHNY/2015 | 2007-2008
Pronouncement Date: 30-09-2016 | Result: Dismissed

Appeal Details

RSA Number 183221714 RSA 2015
Assessee PAN APAPS9832F
Bench Chennai
Appeal Number ITA 1832/CHNY/2015
Duration Of Justice 1 year(s) 1 month(s) 17 day(s)
Appellant M.Shanmugam, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 30-09-2016
Date Of Final Hearing 29-09-2016
Next Hearing Date 29-09-2016
Assessment Year 2007-2008
Appeal Filed On 12-08-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH CHENNAI ! . ! ' # $#% BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR JUDICIAL MEMBER ./ I.T.A. NO. 1832/MDS/2015 $ & !'& / ASSESSMENT YEAR : 2007-2008. SHRI. M. SHANMUGAM SARVESH VILLA PLOT B NAVANEETHAM NAGAR 4 TH STREET BAGYAM NAGAR EXTN. CHENNAI 600 073. [PAN APAPS 9832F] VS. THE COMMISSIONER OF INCOME TAX CENTRAL I CHENNAI. ( / APPELLANT) ( /RESPONDENT) () * + / APPELLANT BY : NONE -() * + /RESPONDENT BY : SHRI. R. DURAI PANDIAN IRS JCIT. ' ! * . / DATE OF HEARING : 29-09-2016 /0' * . / DATE OF PRONOUNCEMENT : 30-09-2016 / O R D E R PER G. PAVAN KUMAR JUDICIAL MEMBER : THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I CHENNAI IN ITA NO.146/553/14-15 DATED 24.2.2014 FOR THE ASSESSME NT YEAR 2007- ITA NO.1832/MDS/2015 :- 2 -: 2008 PASSED U/S.143(3) AND 250 OF THE INCOME TAX A CT 1961 (HEREIN AFTER REFERRED TO AS THE ACT). 2. AT THE TIME OF HEARING NONE APPEARED AND WE FOUND THAT THERE IS A DELAY OF 498 DAYS IN FILING THE APPEAL AND THE REASONS FOR DELAY WAS NOT PROPERLY EXPLAINED IN THE CONDONATION PETITION AND FURTHER DEFECT MEMO WAS ISSUED ON 14.10.2015 FOR S UBMISSION OF COPY OF ASSESSMENT ORDER U/S.143(3) OF THE ACT AND FORM 35 WITH STATEMENT OF FACTS GROUNDS OF APPEAL BEFORE LD. CO MMISSIONER OF INCOME TAX (APPEALS). TILL TODAY THERE IS NO COMP LIANCE TO DEFECTIVE NOTICE ISSUED BY THE TRIBUNAL. SINCE THE APPEAL IS DEFECTIVE AND COULD NOT BE ADJUDICATED. IN THESE CIRCUMSTANCES AS HELD BY I.T.A.T. DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LIMITED 38 ITD 320 THAT THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TIME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE APPEAL AND ALSO FOLLOWING DECISION OF THE CO-ORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF HELIOS AND MATHESON INFORMATION TECHNOLOGY LIMITED VS ITO IN ITA NO.134/MDS/2011 D ATED 05.07.2011 WE HEREBY DISMISS THE APPEAL IN LIMINE. HOWEVER W E MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FI LE A PETITION TO RECALL THIS ORDER PROVIDED CONVINCING/SUFFICIENT CAUSE BE EXPLAINED WITH ITA NO.1832/MDS/2015 :- 3 -: RECTIFICATION OF DEFECTS AS PER DEFECTIVE NOTICE IS SUED AND ALSO FOR NON APPEARANCE ON THE SAID DATE OF HEARING. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO.1832/MDS/2015 IS DISMISSED ORDER PRONOUNCED ON FRIDAY THE 30 TH DAY OF SEPTEMBER 2016 AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ' # ) (G. PAVAN KUMAR) / JUDICIAL MEMBER / CHENNAI 2 / DATED:30.09.2016 KV 3 * $.45 65'. / COPY TO: 1 . () / APPELLANT 3. ' 7. () / CIT(A) 5. 5!:; $.$ / DR 2. -() / RESPONDENT 4. ' 7. / CIT 6. ;& < / GF