Aquasub Engineering, Coimbatore V. JCIT, Coimbatore

ITA 1034/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8170 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-04-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 06-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D N KARR CIR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . ! , '!# BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.1034/MDS/2015 ' $ %$ / ASSESSMENT YEAR : 2010-2011 M/S. ACQUASUB ENGINEERING POST BOX NO. 5803, THUDIYALUR POST, COIMBATORE VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE III, COIMBATORE [PAN AADFA 8028P ] ( / APPELLANT) ( /RESPONDENT) &' ( ) / APPELLANT BY : NONE *+&' ( ) /RESPONDENT BY : SHRI. D.N. KARR, CIR, DR ( , / DATE OF HEARING : 11-01-2016 -.% ( , / DATE OF PRONOUNCEMENT : 22-01-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THE APPEAL IS FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)- 2, COIMBATORE IN C.NO.221(17)/263/PR.CIT-2/CBE/2014-15, DT.30.03.201 5 FOR THE ASSESSMENT YEAR 2010-2011 PASSED U/S.143(3) AND 250 OF THE INCOME TAX ACT, 1961. ITA NO.1034/MDS/2015. :- 2 -: 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEES AUTHORISED REPRESENTATIVE HAD SENT AN ADJOURNMENT PETITION REQUESTING FOR ADJOURNMENT. ON PERUSAL OF THE APPEAL, WE FOUND THAT GROUNDS RAISED IN APPEAL ARE VERY DESCRIPTIVE FROM PAGE NOS. 5 TO 16. THEREFORE WE REJECT THE AD JOURNMENT PETITION FILED BY THE ASSESSEE AS THE GROUNDS ARE NOT AS PER THE I.T.A.T. RULES. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THAT TH E ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUN AL. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FI LE A PETITION TO RECALL THIS ORDER PROVIDED THE GROUNDS OF APPEAL ARE CONCI SED AND FILED WITHIN REASONABLE TIME. THEREFORE, WE DISMISS THE APPEAL OF THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED COURT ON FRIDAY, THE 22ND DAY OF J ANUARY, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ) (G. PAVAN KUMAR) /JUDICIAL MEMBER / CHENNAI / / DATED:22.01.2016 KV 0 ( *',23 43%, / COPY TO: 1 . &' / APPELLANT 3. 5, () / CIT(A) 5. 389 *',' / DR 2. *+&' / RESPONDENT 4. 5, / CIT 6. 9:$ ; / GF