V.Muthuraman, L/H to M.Vairavan, Madurai V. DCIT, Madurai

ITA 1142/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5691 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYAKUMAR PUNNA ST
• Section: 263

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY , JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOU NTANT MEMBER ./ I.T.A.NO. 1142/MDS/2017 / ASSESSMENT YEAR :20 09 - 1 0 SHRI V. MUTHURAMAN, L/H TO M. VAIRAVAN, NO. 9, HARVEY NAGAR, ARASARADI, MADURAI 625 016. [PAN: A A LPV5908P ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , NON CO RPOR ATE CIRCLE 3 , MADURAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI VIJAYAKUMAR PUNNA, ST. COUNSEL / DATE OF HEARING : 27 . 1 1 .201 7 / DATE OF P RONOUNCEMENT : 30 . 1 1 .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. PRINCIPAL COMMISSIONER OF INCOME TAX, MADURAI DATED 29 .0 3 .201 7 RELEVA NT TO THE ASSESSMENT YEAR 20 09 - 1 0 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] . 2. THE APPEAL OF THE ASSESSEE WAS INITIALLY POSTED FOR HEARING ON 13 .0 7 .2017 BY SERVICE OF NOTICE [RPAD ON RECORD]. AT THE REQUEST OF THE LD. I.T.A. NO. 1142 /M/ 17 2 COUNSE L FOR THE ASSESSEE, THE HEARING OF THE APPEAL WAS ADJOURNED TO 14.09.2017. AGAIN, AT THE REQUEST OF THE LD. COUNSEL, THE HEARING OF THE APPEAL WAS ADJOURNED TO 27.11.2017 AND BOTH PARTIES HAVE BEEN INFORMED. MOREOVER, THE LD. COUNSEL HAS ALSO ENDORSED IN T HE ORDER SHEET HAVING NOTED THE DATE OF HEARING. W HEN THE APPEAL WAS TAKEN UP FOR HEARING ON 27.11.2017 , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BEEN FILED. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSE CUTING 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 PRONOUNC ED ON THE 30 TH NOVEMBER , 2017 AT CHENNAI. SD/ - SD/ - ( S. JAYARAMAN ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 30 . 1 1 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.