K.Rajan, Erode V. ITO, Erode

ITA 1266/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8702 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 09-05-2016
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER I T.A. NO S . 1266 & 1265 /MDS/201 6 / ASSESSMENT YEAR :20 1 0 - 1 1 SHRI K. RAJAN, PROP. RAJAN TEXTILES, NO. 429, AGRHARAM STREET, ERODE 638 001. [PAN:A CKPR5564Q ] VS. THE INCOME TAX OFFICER , WARD 1 ( 2 ) , ERODE. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI S HIVA SRINIVAS , JCIT / DATE OF HEARING : 1 2 . 0 7 .201 6 / DATE OF P RONOUNCEMENT : 24 . 0 8 .2 01 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BOTH THE APPEALS FILED BY SAME ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 3 , CHENNAI , BOTH DATED 29 . 0 1 .20 1 6 RELEVANT TO THE ASSESSMENT YEA R 20 1 0 - 1 1 PASSED AGAINST QUANTUM ADDITION AS WELL AS PENALTY ORDER UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] . 2. DESPITE SERVICE OF NOTICE THROUGH RPAD [AD ON RECORD], NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT APPLICATION HAS I.T.A. NO S . 1266 & 1265 /M/ 16 2 BEEN FILED. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S . 3. 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 HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRA O HOLKAR (223 ITR 480), BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 24 TH AUGUST , 2016 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALAN KAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 24 . 0 8 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.