G.Selvaraj, Chidambaram V. ITO, Cuddalore

ITA 1183/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6050 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1183/MDS/2017 ( / ASSESSMENT YEAR: 1996-97) SHRI G. SELVARAJ, THERKU VIRUDHANGA NALLUR POST, T. NEDUNJERI (VIA), CHIDAMBARAM TALUK. VS THE INCOME TAX OFFICER, WARD 1(3), CUDDALORE. PAN: AMDPS1271Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 05.09.2017 ! /DATE OF PRONOUNCEMENT : 26.09.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)- PU DUCHERRY DATED 15.02.2017 IN ITA NO.85/CIT(A)-PDY/2013-14 FOR THE ASSESSMENT YEAR 1996-97 PASSED U/S.250(6) R.W.S.143(3) & 250 OF THE ACT. 2 ITA NO.1183/MDS/2017 2. IN THIS APPEAL, NOTICE FOR HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 05.09.2017. HOWEVER, ON 05.09.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. MOREOVER ON T HE EARLIER OCCASIONS ON 26.07.2017 & 03.08.2017 THE LD. AR HAD SOUGHT ADJOURNMENT AND THE SAME WAS GRANTED. FURTHER THE A PPEAL IS BARRED BY LIMITATION BY ELEVEN DAYS AND THE ASSESSEE HAS N OT FILED CONDONATION PETITION. MOREOVER THE ASSESSEE HAS NOT PAID THE APPEAL FEES UNDER THE SUB-HEAD OTHERS. 3. IN VIEW OF THE ABOVE, IM OF THE CONSIDERED OP INION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL F ILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DEL HI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 I TD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), I DISMISS THE APPEAL IN LIMINE. THE REGISTRY IS HEREBY DIRECTED TO DISPATCH THIS OR DER TO THE ASSESSEE WITHIN A PERIOD OF 7 DAYS FROM THIS DAY. 3 ITA NO.1183/MDS/2017 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON THE 26 TH SEPTEMBER, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 26 TH SEPTEMBER, 2017 RSR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF