Live Connections Software P Ltd., CHENNAI V. ITO (OSD), CHENNAI

ITA 1249/CHNY/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8090 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-01-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 25-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI IRS
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C (SMC) BENCH : CHENNAI . , ! [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT M EMBER ] ./I.T.A. NO.1249/MDS/2015 / ASSESSMENT YEAR : 2004-2005 M/S. LIVE CONNECTIONS SOFTWARE LTD, 34-D, NUTECH ARCADE, I AVENUE, ASHOK NAGAR, CHENNAI 600 083. [ PAN AAACL 9460A ] VS. THE INCOME TAX OFFICER, COMPANY CIRCLE II(4)(I/C) CHENNAI. ( '# / APPELLANT) ( $%'# /RESPONDENT) / APPELLANT BY : SHRI. D. ANAND, ADVOCATE /RESPONDENT BY : SHRI. ASHISH TRIPATHI, IRS, JCIT. /DATE OF HEARING : 12-01-2017 ! /DATE OF PRONOUNCEMENT : 25-01-2017 & / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE WIT H A DELAY OF 28 DAYS. THOUGH THE DELAY WAS NOTIFIED TO THE ASSESSEE AS EA RLY AS 10.06.2015, NO CONDONATION PETITION HAS BEEN FILED SO FAR. THE CASE WAS ADJOURNED NINE TIMES, SO AS TO ENABLE THE ASSESSEE TO FILE CO NDONATION PETITION. STILL THE ASSESSEE HAS NOT FILED THE CONDONATION PE TITION. IN SUCH CIRCUMSTANCES, I AM OF THE OPINION THAT ASSESSEE IS NOT SERIOUS IN ITA NO.1249/MDS/15 :- 2 -: PROSECUTING THE APPEAL. THEREFORE, HAVING REGARD T O 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 HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480 ), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED ON WEDNESDAY, THE 25TH JANUARY, 20 17, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED: 25 TH VJANUARY, 2017 KV %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF