Thangaraj Prabhu, Coimbatore V. ITO, Coimbatore

ITA 1012/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81288 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 22-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . !' , # $ BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER . / I.T.A.NO.1012/MDS./2014 ( / ASSESSMENT YEAR :2001-02) SHRI THANGARAJ PRABHU , PROP.R.P.TRADERS, JAI NIVAS, 25-A/75,LIG COLONY, MAHALINGAMPURAM, POLLACHI TALUK, COIMBATORE 642 120. VS. INCOME TAX OFFICER, WARD-1(2), COIMBATORE. PAN AKIPP 4255 G ( %& / APPELLANT ) ( '(%& / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MR.S.DAS GUPTA, JCIT D.R / DATE OF HEARING : 24.11.2014 ! /DATE OF PRONOUNCEMENT : 24.11.2014 ) / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED B Y THE ORDER OF THE CIT(A), COIMBATORE DATED 12.02.2013 IN APPEAL NO.122/11-12 PASSED U/S. 144/147 READ WITH SECTION 250 OF THE AC T. ITA NO.1012 /MDS/2014 MR.P.THANGARAJ 2 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE TO PURSUE THE APPEAL. ON THE EARLIER OCCASION BOTH THE PARTIES WERE INFORMED OF THE NEXT DATE OF HEARING. FURTHER, IT IS NOTICED THAT THERE WAS A DELAY OF FO UR DAYS IN FILING THE APPEAL FILED BY THE ASSESSEE AND THE ASSESSEE HAS N OT FURNISHED DELAY CONDONATION PETITION IN THE FORM OF AFFIDAVIT . IN THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT INTERESTED IN PURSUING THE CASE. HENCE FOLLOWING TH E DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C.I.T. V S. MULTIPLAN (INDIA) LTD.(38 ITD 320 )(DEL.), WE HEREBY DISMISS THE APPE AL FILED BY THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON 24 TH NOVEMBER, 2014. SD/- SD/- (V. DURGA RAO) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 24 TH NOVEMBER, 2014. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE ITA NO.1012 /MDS/2014 MR.P.THANGARAJ 3