Haripriya Thanga Maalikai, Coimbatore V. ACIT, Coimbatore

ITA 1003/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6247 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 24-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASISH TRIPATHI IRS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . , ! ' # ' $ . %& , ( * + [ BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./ I.T.A. NO. 1003/MDS/2017 / ASSESSMENT YEAR : 2011-2012. M/S. HARIPRIYA THANGA MAALIKAI, 253, CROSS CUT ROAD, GANDHIPURAM, COIMBATORE 641 012. V S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE II, COIMBATORE [PAN AABFH 4996H ] ( ,- / APPELLANT) ( ./,- /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. ASISH TRIPATHI, IRS, JCIT. / DATE OF HEARING : 05 - 09 - 2017 ! / DATE OF PRONOUNCEMENT : 07 - 09 - 201 7 0 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST A N ORDER DATED 30.01.2017 OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-2, COIMBATORE. 2. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NOBODY APPEARED FOR THE ASSESSEE. THERE IS A REQUEST FOR A N ADJOURNMENT FILED ITA NO. 1003/MDS/2017 :- 2 -: BY ONE M/S. KRISHNAMOORTHY & CO, CHARTERED ACCOUN TANTS. HOWEVER, THERE IS NO POWER OF ATTORNEY FILED IN FAVOUR OF T HE SAID FIRM OF CHARTERED ACCOUNTANTS. THAT APART, WE ALSO FIND TH AT HEARING OF THIS CASE, HAD EARLIER COME UP BEFORE THIS BENCH ON 10.0 7.2017, WHEN ALSO THERE WAS A SIMILAR REQUEST FOR ADJOURNMENT. CONSID ERING THE FACTS AND CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING HIS CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL), WE DISMISS THE APPEAL FILED BY THE ASSESSEE, FOR N ON- PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED ON THURSDAY, THE 7TH DAY OF SEPT EMBER, 2017, AT CHENNAI. SD/- SD/- ( ' # ' $ . %& ) ( DUVVURU RL REDDY ) ( / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED:7TH SEPTEMBER, 2017. KV %& '()( / COPY TO: 1 . / APPELLANT 2. / RESPONDENT 3. *+, / CIT(A) 4. * / CIT 5. (-. / / DR 6. .01 / GF