Appeal Details
| RSA Number | 206621714 RSA 2017 |
|---|---|
| Assessee PAN | AAOCS1220R |
| Bench | Chennai |
| Appeal Number | ITA 2066/CHNY/2017 |
| Duration Of Justice | 3 month(s) 2 day(s) |
| Appellant | ACIT Central Circle 2 , CHENNAI |
| Respondent | Sree Daksha Property Developers India Pvt Ltd. , Coimbatore |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 27-11-2017 |
| Appeal Filed By | Department |
| Tags | No record found |
| Order Result | Dismissed |
| Bench Allotted | C |
| Tribunal Order Date | 27-11-2017 |
| Assessment Year | 2011-2012 |
| Appeal Filed On | 24-08-2017 |
| Judgment Text |
IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH CHENNAI . . BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY JUDICIAL MEMBER I . T.A. NO S . 2066 AND 2067 /MDS/2017 ASSESSMENT YEAR S :201 1 - 1 2 & 2013 - 14 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 IN COME TAX BUILDING RACE COURSE ROAD COIMBATORE 641 018. VS. M/S. SREE DAKSHA PROPERTY DEVEL OPERS INDIA PVT. LTD. NO.1 GANDHI LAYOUT SRI VEERA S TOWER MARUTHAMALAI ROAD VADAVALLI COIMBAOTRE 641 046. [PAN: AAOCS1220R] ( APPELLANT ) ( R ESPONDENT ) / APPELLANT BY : SHRI BENNY JOHN CIT - DR / RESPONDENT BY : SHRI A.S. SRIRAMAN ADVOCATE / DATE OF HEARING : 09 . 11 .201 7 / DATE OF P RONOUNCEMENT : 27 .11 .201 7 / O R D E R PER DUVVURU RL REDDY JUDICIAL MEMBER : BOTH THE APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST DIFFERENT ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 18 CHENNAI BOTH DATED 31.05.2017 FOR THE ASSESSMENT YEARS 2011 - 12 AND 2013 - 14 . 2. W HEN THE APPEAL S W ERE TAKEN UP FOR HEARING ON 09 . 11. 2017 THE BENCH HAS NOTICED THAT THE BOTH THE APPEALS FILED BY THE REVENUE ARE TIME BARRED BY 9 DAYS AND CONDONATION PETITIONS WERE FILED TO CONDONE THE DELAY I.T.A. NO S . 2066 & 2067 /M /17 2 OF FIVE DAYS ONLY. DEFECT NOTICE WAS DUL Y SERVED ON THE REVENUE BY POINTING OUT THE DEFECTS IN BOLD LETTERS AS WELL AS HAND - WRITTEN AS UNDER: I.T.A. NO. 2066/MDS/2017 DEFECT: APPEAL TIME BARRED BY 9 DAYS. CONDONATION PETITION FILED FOR 5 DAYS [HAND - WRITTEN] FORM 35 STATEMENT OF FACTS BEFOR E CIT(A) TO BE FILED IN DUPLICATE I.T.A. NO. 2067/MDS/2017 DEFECT: APPEAL TIME BARRED BY 9 DAYS. CONDONATION PETITION FILED FOR 5 DAYS. FORM 35 STATEMENT OF FACTS BEFORE CIT(A) TO BE FILED IN DUPLICATE [HAND - WRITTEN] ONE MORE COPY OF GROUNDS OF APPE AL BEFORE ITAT TO BE FILED. SINCE THE REVENUE HAS NOT RECTIFIED THE DEFECT S NOTIFIED BY THE TRIBUNAL IN THE DEFECT MEMO BOTH THE APPEALS FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY DISMISSED. 4 . IN THE RESULT BOTH THE APPEAL S FILED BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED ON THE 27 TH NOVEMBER 2017 AT CHENNAI. SD/ - SD/ - (A.MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI DATED 27 . 1 1 .201 7 VM/ - I.T.A. NO S . 2066 & 2067 /M /17 3 / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR & 6. / GF.
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