M.N.Kannan, Krishnagiri V. DCIT, Salem

ITA 1118/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6076 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K RAVI

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 1118/MDS/2017 / ASSESSMENT YEAR :20 11 - 12 SHRI M.N. KANNAN, PLOT NO. 617/618, BHASAVANAPURAM VILLAGE, GOBACHANDRAM, KOTTAMADAGU PANCHAYAT , THALLY POST, KRISHNAGIRI 635 118. [PAN: A F TPK5663D ] VS. THE D EPUTY COMMISSIONER OF INCOME TAX , CIRCLE III , SALEM. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI K. RAVI , J CIT / DATE OF HEARING : 27 . 0 9 .201 7 / DATE OF P RONOUNCEMENT : 27 . 0 9 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), SALEM DATED 30 . 0 3 .201 7 RELEVANT TO THE ASSESSMENT YEAR 20 11 - 12 . 2. THE APPEAL WAS INITIALLY POSTED FOR HEARING ON 20.07.2017 AND NOTICE ISSUED WAS DULY SERVED ON THE ASSESSEE [AD ON RECORD] . SINCE BENCH COULD NOT FUNCTION ON THAT DAY, THE NEXT HEARING WAS FIXED ON 27.09 .2017 AND I.T.A. NO. 1118/M/17 2 NOTICE WAS ACCORDINGLY ISSUED TO THE ASSESSEE. THE SAID NOTICE WAS RECEIVED BACK UNSERVED WITH REMARK OF THE POSTAL AUTHORITIES THAT NO SUCH ADDRESSEE AVAILABLE . THE ASSESSEE HAS ALSO NOT FILED ANY CHANGE OF ADDRESS. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 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 OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 27 TH SEPTEMBER , 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 27 . 0 9 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.