Tamilnadu Steel Tubes Ltd., CHENNAI V. ACIT, CHENNAI

ITA 1147/CHNY/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5841 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1147/MDS/2015 & '& / ASSESSMENT YEAR : 2011-12 M/S TAMIL NADU STEEL TUBES LTD., MERCURY APARTMENTS, 1 ST FLOOR, NO.65, PANTHEON ROAD, EGMORE, CHENNAI - 600 008. PAN : AAACT 2381 C V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(1), CHENNAI - 600 034. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : NONE +,)* - . / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / - 0' / DATE OF HEARING : 21.11.2017 12' - 0' / DATE OF PRONOUNCEMENT : 21.11.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -11, CHENN AI, DATED 30.01.2015 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.1147/MDS/15 2. THIS APPEAL WAS POSTED FOR HEARING ON SEVERAL DA TES AND ADJOURNED AT THE REQUEST OF THE ASSESSEE. FINALLY, THE APPEAL WAS POSTED ON 05.09.2017. AGAIN, IT WAS ADJOURNED TO 2 1.11.2017. ON 21.11.2017, NO ONE APPEARED FOR THE ASSESSEE WHEN T HE APPEAL WAS TAKEN UP FOR HEARING EVEN THOUGH THE DATE OF HE ARING WAS NOTED DOWN BY THE LD. REPRESENTATIVE FOR THE ASSESSEE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 21.11.2017. ONE OF THE REASONS, PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING ITS APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1 963, IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PRO SECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE A SSESSEE TO MOVE TO THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THE RE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 21.11.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.1147/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2017 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 21 ST NOVEMBER, 2017. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-11, CHENNAI-34 4. / 80 / CIT, CHENNAI-3, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.