Vijayakumar (L/R of P.N.Palanivel), CHENNAI V. ITO, CHENNAI

ITA 1115/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6429 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 03-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN IRS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH : CHENNAI . , [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT M EMBER ] ./I.T.A. NO. 1115/MDS/2017 / ASSESSMENT YEAR : 2006-2007 P.P. VIJAYAKUMAR (LEGAL REPRESENTATIVE P.N. PALANIVEL), 9, NATESAN NAGAR, ALLAPAKKAM, CHENNAI 600 116. [PAN AASPV 5456D] VS. THE INCOME TAX OFFICER, NCW 5(4) CHENNAI. ( !' / APPELLANT) ( #$!' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. B. SAGADEVAN, IRS, JCIT. /DATE OF HEARING : 21-08-2017 !' /DATE OF PRONOUNCEMENT : 21-08-2017 % / O R D E R WHEN THE APPEAL WAS CALLED UP FOR HEARING, NONE AP PEARED ON BEHALF OF ASSESSEE. THE APPEAL WAS FILED BELATEDLY, NO CONDONOTION PETITION WAS FILED. DESPITE ISSUE OF NOTICE TO THE ADDRESS GIVEN IN FORM NO.36, NO AUTHORIZED PERSON HAD APPEARED ON BEHALF OF THE ASSESSEE. ITA NO. 1115/MDS/2017 :- 2 -: IN THE CIRCUMSTANCES, I AM OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL), I DISMISS THE APPEAL FILED BY THE ASSESSEE, FOR NO N- PROSECUTION. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY, THE 21 ST AUGUST OF 2017, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED:21 ST AUGUST, 2017 KV &' ()*) / COPY TO: 1 . / APPELLANT 3. +,- / CIT(A) 5. )./ 0 / DR 2. / RESPONDENT 4. + / CIT 6. /12 / GF