M/s. Hashumals, CHENNAI V. ITO, CHENNAI

ITA 1040/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64608 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-12-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 11-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER I.T.A. NO. 1040/MDS/2012 (ASSESSMENT YEAR : 2007-08) M/S HASHUMALS, 14/22, MURRAYS GATE ROAD, ALWARPET, CHENNAI - 600 018. PAN : AAAFH 4036 K (APPELLANT) V. THE INCOME TAX OFFICER, BUSINESS WARD XV(4), CHENNAI - 600 034 . (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI GURU BASHYAM, JCIT DATE OF HEARING : 18.12.2012 DATE OF PRONOUNCEMENT : 18.12.2012 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST AN O RDER DATED 23.2.2012 OF COMMISSIONER OF INCOME TAX (APPEALS)-X II, CHENNAI. 2. WHEN THIS APPEAL WAS CALLED UP FOR HEARING, NONE APPEARED ON BEHALF OF ASSESSEE. ACKNOWLEDGEMENT FOR HAVING RECE IVED THE NOTICE FOR HEARING, SIGNED ON 11.10.2012 IS IN THE FILE. DESP ITE THE RECEIPT OF NOTICE, NO AUTHORIZED PERSON HAD COME ON BEHALF OF ASSESSEE. IN THE 2 I.T.A. NO. 1040/MDS/12 CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LT D. (38 ITD 320) (DEL.), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE, FOR N ON-PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ORDER WAS PRONOUNCED IN THE COURT ON TUESDAY, T HE 18 TH OF DECEMBER, 2012, AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 18TH DECEMBER, 2012. KRI. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A)-XII, CHENNAI-34 (4) CIT-X, CHENNAI (5) D.R. (6) GUARD FILE