M/s. Siemens Building Technologies Pvt. Ltd., CHENNAI V. CIT, CHENNAI

ITA 1186/CHNY/2008

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8969 (ITAT-CHENNAI)
• Duration Of Justice: 8 year(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 09-06-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 30-05-2008
• Court: TRIBUNAL
• Section: 263

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHE NNAI , . ! ! ! ! , ' ' ' ' #$ #$ #$ #$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.1186/MDS/2008 ' ! %! / ASSESSMENT YEAR :2003-04 SIEMENS BUILDING TECHNOLOGIES PVT. LTD., (FORMERLY KNOWN AS I METREX TECHNOLOGIES LTD.), 22, ELDAMS ROAD, CHENNAI 600 018. [PAN: AAACD1235B] VS. THE COMMISSIONER OF INCOME TAX, CHENNAI - I, CHENNAI 600 034. ( &' &' &' &' /APPELLANT ) ( ()&' ()&' ()&' ()&' / RESPONDENT ) &' * + / APPELLANT BY : NONE ()&' * + / RESPONDENT BY : SHRI PATHLAVETH PEERYA CIT * , / DATE OF HEARING : 19.05.2015 -.% * , /DATE OF PRONOUNCEMENT : 22.05.2015 / / / / / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX, CHENNAI-I, CHENNAI, DATED 28.03.2008 RELEVANT TO THE ASSESSMENT YEAR 2003-04 PASSED UNDE R SECTION 263 OF THE INCOME TAX ACT. 2. BY ORDER OF THE TRIBUNAL IN M.P. NO. 16/MDS/201 2 DATED 23.03.2012, THE APPEAL WAS POSTED FOR HEARING ON 06.06.2012 AND THE BENCH HAS OBSERVED THAT THE APPEAL FILED BY THE ASSESSEE AGAI NST CONSEQUENTIAL I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NO. .. .1186 1186 1186 1186/M/ /M/ /M/ /M/08 0808 08 2 ASSESSMENT UNDER SECTION 263 IS PENDING BEFORE THE LD. CIT(A), THE PRESENT APPEAL SHALL BE HEARD ONLY AFTER THE DISPOSAL OF TH E APPEAL BY THE LD. CIT(A) AND ACCORDINGLY, HEARING OF THE APPEAL WAS BLOCKED FOR SIX MONTHS. THEREAFTER, THE APPEAL WAS POSTED FOR HEARING ON 10 .12.2012 AFTER EXPIRY OF SIX MONTH BLOCK PERIOD. IT WAS BROUGHT TO THE NOTIC E OF THE BENCH THAT THE APPEAL FILED BEFORE THE LD. CIT(A) IS STILL PENDING AND THEREFORE, HEARING OF THE APPEAL WAS FURTHER BLOCKED FOR THREE MONTHS. THEREA FTER, THE APPEAL WAS POSTED FOR HEARING ON 04.02.2014 AFTER EXPIRY OF TH REE MONTH BLOCK PERIOD AND ON 04.02.2014, THE HEARING OF THE APPEAL WAS FU RTHER BLOCKED FOR A PERIOD OF ANOTHER THREE MONTHS. 3. THEREAFTER, THE CASE WAS POSTED FOR HEARING ON 05.05.2014 AND SINCE THEN THE LD. COUNSEL FOR THE ASSESSEE HAS SOUGHT FO R ADJOURNMENT. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.05.2015, NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT APPLICATION FILED O N BEHALF OF THE ASSESSEE. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THE APPEAL. 4. 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 H ONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (22 3 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NO. .. .1186 1186 1186 1186/M/ /M/ /M/ /M/08 0808 08 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON FRIDAY, THE 22 ND OF MAY, 2015 AT CHENNAI. SD/ - SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 22.05.2015 VM/- / * (',01 21%, /COPY TO: 1. &' / APPELLANT, 2. ()&' / RESPONDENT, 3. 3 ( ) /CIT(A), 4. 3 /CIT, 5. 14 (',' /DR & 6. 5! 6 /GF.