Shivas Industrial Caterers India (P) Ltd., CHENNAI V. ITO, CHENNAI

ITA 1224/CHNY/2013

• Counselvise Citation: 122421714 RSA 2013
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-12-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 05-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER] I.T.A.NOS.1224 & 1225/MDS/2013 ASSESSMENT YEARS : 2004-05 & 2005-06 M/S SHIVAS INDUSTRIAL CATERERS (P) LTD. C/O SHRI P.K.RANGANATHAN B.SC., FCA OLD NO.19, NEW NO.37 WEST CIRCULAR ROAD MANDAVELIPAKKAM CHENNAI 600 028 VS THE INCOME TAX OFFICER COMPANY CIRCLE VI(2) CHENNAI [PAN AABCS 5044G ] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 05-12-2013 DATE OF PRONOUNCEMENT : 05-12-2013 O R D E R PER S.S.GODARA, JUDICIAL MEMBER THESE APPEALS FILED BY THE ASSESSEE FOR ASSESSME NT YEARS 2004-05 AND 2005-06 ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, CHENNAI, DA TED 28.2..2012 AND 28.2.2013 PASSED IN APPEAL NOS.327/2006-07 AND 398/2007-08, RESPECTIVELY, IN PROCEEDINGS UNDER SECTION 143(3) O F THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). I.T.A.NOS.1224 & 1225/13 :- 2 -: 2 . DURING THE COURSE OF HEARING, WE FIND THAT A NOTICE DATED 3.10.2013 STANDS ISSUED TO THE ASSESSEE BY RPAD WHI CH HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH TH E REMARK LEFT. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THE APPEALS. 3 . THEREFORE, HAVING REGARD TO RULE 19(2) OF IT AT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMEN T OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480), THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON THURSDAY, THE 05 TH OF DECEMBER, 2013, AT CHENNAI SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (S. S. GODARA) JUDICIAL MEMBER DATED: 05 TH DECEMBER, 2013 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR