Income Tax Appellate Tribunal - Chennai
Shachihata (I) Pvt Ltd, Thiruvallur vs Drp-2, , Bengaluru on 19 August, 2019
आयकर अपील य अ धकरण, 'बी' (TP) यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'D'/TPC 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./IT(TP)A No.75/Chny/2018
नधारण वष /Assessment Year: 2014-15
M/s.Shachihata (India) pvt Ltd., Vs. Dispute Resolution Panel-2,
Survey No.1092/126, A-Wing,4th floor,
Village Viswanathapuram, Kendriya
Peramakkam Road,Post Ulandhai, Sadan,Koramangala,
Thiruvallur District, 602 105. Bengaluru 560 034.
[PAN: AABCA 6565 E ]
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/ Appellant by : None
+,यथ* क- ओर से /Respondent by : Mr.M.Srinivasa Rao,C.I.T.,D.R
सुनवाई क- तार ख/Date of Hearing : 19.08.2019
घोषणा क- तार ख /Date of Pronouncement : 19.08.2019
आदे श / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is an appeal filed by the assessee against the Order of the Dispute Resolution Panel-2, Bangaluru in F.No.84/DRP-2/Bang/2017-18 IT(TP)A No.75/Chny/2018 :- 2 -:
dated 20.09.2018 for the assessment year 2014-15.
2. None represented on behalf of the assessee, and Mr.M.Srinivasa Rao represented on behalf of the Revenue.
3. At the time of hearing, the assessee has filed an adjournment application. The appeal has been filed by the assessee on 27.11.2018. Defect notice dated 22.12.2018 has been issued to the assessee intimating following six defects.
i) Objections filed before DRP u/s.144C(2) not filed.
ii) Draft assessment order u/s.144C not filed in duplicate.
iii) Drat assessment order u/s.143(3)/92CA not filed/not filed in duplicate.
iv) Form 35A not filed.
v) Order u/s.92CA of the Act not filed/not filed in duplicate.
vi) Assessment order u/s.143(3)/92CA(4) not filed.
The appeal has been posted for hearing on 02.05.2019 on which date the adjournment was sought vide a letter dated 29.04.2019. The appeal was adjourned to 19.08.2019. Defects have not yet been cured. Consequently, the appeal filed by the assessee stands dismissed for defects as un-admitted in line with the principles laid down by the Hon'ble IT(TP)A No.75/Chny/2018 :- 3 -:
Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad)
4. In the result, the appeal of assessee is dismissed in liminie on account of defects uncured.
Order pronounced in the open court after conclusion of hearing on the 19th day of August, 2019 in Chennai.
Sd/- Sd/-
(इंटूर रामा राव) (जॉज माथन)
(INTURI RAMA RAO) (GEORGE MATHAN)
लेखा सद य/ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER
चे नई/Chennai,
4दनांक/Dated: 19th August, 2019.
K S Sundaram
आदे श क- + त5ल6प अ7े6षत/Copy to:
1. अपीलाथ*/Appellant 4. आयकर आयु8त/CIT
2. +,यथ*/Respondent 5. 6वभागीय + त न ध/DR
3. आयकर आयु8त (अपील)/CIT(A) 6. गाड फाईल/GF