B.Baskaran, Erode V. ITO, Erode

ITA 114/CHNY/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4898 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 19-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 21-01-2014
• Court: TRIBUNAL
• Department Lawyers: R DURAI

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 114/MDS/2014 / ASSESSMENT YEAR :20 09 - 1 0 B. BASKARAN, 26/1 SAMIAPPA GOUNDER LAY OUT, GANDHIJI STREET [OLD VIVEKANANDAN STREET], KASIPALAYAM, ERODE 638 002, ERODE DISTRICT. [PAN: AHXPB9719K] VS. THE IN COME TAX OFFICER, WARD I(4), ERODE. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI R. DURAI PANDIAN , J CIT / DATE OF HEARING : 19 . 0 1 .201 7 / DATE OF P RONOUNCEMENT : 06 . 0 4 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) I, COIMBATORE DATED 07.11.2013 RELEVANT TO THE ASSESSMENT YEAR 2009 - 10. 2. VIDE M.P. NO. 163/MDS/2014 DATED 22.12.2014, THE EX - PARTE ORDER PASSED BY THE TRIBUNAL VIDE ORDER DATED 19.09.2014 HAS BEEN I.T.A. NO . 114 /M/ 1 4 2 RECALLED AND THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 23.03.2015. SINCE , NONE APPEARED ON BEHALF OF THE ASSESSEE, THE HEARING WAS ADJOURNED TO 04.09.2015, 18.11.2015 AND FINALLY POSTED FOR HEARING ON 15.02.2016. ON THAT DAY ALSO, THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE AND THEREFORE, VIDE ORDER DATED 15.02.2016, THE TR IBUNAL DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. 2.1 VIDE M.P. NO. 217/MDS/2016 DATED 28.10.2016, THE EX - PARTE ORDER PASSED BY THE TRIBUNAL VIDE ORDER DATED 15.02.2016 HAS BEEN RECALLED AND THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 18 .0 1 .201 7 5. AT THE REQUEST OF THE LD. AR, THE HEARING OF THE APPEAL WAS ADJOURNED TO 19.01.2017. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.01.2017, AGAIN NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BEEN FILED ON BEHALF OF THE ASSESSEE. 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 MU LTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HON BLE I.T.A. NO . 114 /M/ 1 4 3 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 ASS ESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 6 TH APRIL, 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06 . 0 4 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.