Shiva Distileries Limited, CHENNAI V. DCIT, Coimbatore

ITA 110/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5562 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-07-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 16-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER I.T.A.NO S . 110 AND 111 /MDS/2017 ASSESSMENT YEAR:20 1 1 - 1 2 & 2012 - 13 M/S. SHIVA DISTILLERIES LTD., NO. 1212, TRICHY ROAD, COIMBATORE 641 018. [PAN: A A CCS7199B ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 2, C OIMB ATORE . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MRS. S. VIJAYAPRABHA, J CIT / DATE OF HEARING : 0 7 . 12 .201 7 / DATE OF P RONOUNCEMENT : 27 . 12 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 1 , C OIMBATORE BOTH DATED 3 1 . 1 0 .201 6 RELEVANT TO THE ASSESSMENT YEAR S 20 1 1 - 1 2 AND 2012 - 13 . 2. THE APPEAL S OF THE ASSESSEE WERE POSTED FOR HEARING INITIALLY ON 0 6 . 03 .2017 BY SERVICE OF NOTICE . AT THE REQUEST OF THE LD. AR, THE HEARINGS OF THE APPEALS HAVE BEEN ADJOURNED FROM 06.03.2017 TO 05.12.2017. WHEN THE I.T.A. NO S . 110 & 111 /M/ 1 7 2 APPEALS WERE TAKEN UP FOR HEARING ON 05.12.2017, AGAIN, AT THE REQUEST OF THE LD. AR, THE HEARING WAS ADJOURNED TO 07.12.2017 AND BY ENDORSING IN THE ORDER SHEET, THE LD. COUNSEL FOR THE ASSESSEE HAS NOTED THE DATE OF HEARING. HOWEVER, WHEN THE APPEALS WERE TAKEN UP FOR HEARING ON 07.12.2017, N ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BEEN FILED. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S . 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL S OF THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 27 TH DECEMBER , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 27 . 1 2 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.