Milton Roy India Pvt. Ltd., Chengalpattu V. ITO International Taxation 1(2), CHENNAI

ITA 1280/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4591 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HOMI RAJVANSH

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.1280/CHNY/2018 / ASSESSMENT YEAR:2008-2009 M/S. MILTON ROY INDIA PVT. LTD., P 45/1, 8 TH AVENUE, MAHINDRA WORLD CITY, CHENGALPATTU 603 002. [PAN:CMEPM3798R] VS. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION I(2), CHENNAI . ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI HOMI RAJVANSH, CIT / DATE OF HEARING : 03.09.2018 /DATE OF PRONOUNCEMENT : 12.10.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE. THE APPELLATE ORDER AND ASSESSMENT ORDER PERTAINS TO ONE INDIVIDUAL SHRI S. MURALIDHARAN HAVING PAN CMEPM3798R AND NO PAN OF THE ASSESSEE IS AVAILABLE ON RECORD. MOREOVER, NO APPEAL PAPERS PERTAINING TO THE ASSESSEE IS AVAILABLE ON RECORD. THE REGISTRY ISSUED DEFECT MEMO AS PER THE ADDRESS GIVEN IN COLUMN 10 OF FORM 36. THE POSTAL AUTHORITIES RETURNED THE NOTICE UNSERVED WITH THE COMMENTS THAT NO SUCH STREET .. THE ASSESSEE HAS NOT FILED POWER OF ATTORNEY/VAKALATH. THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE WHEN I.T.A. NO.1280/CHNY/18 2 THE APPEAL WAS TAKEN UP FOR HEARING ON 03.09.2018. SINCE THE DEFECTS WERE NOT RECTIFIED, THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE AND ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 12 TH OCTOBER, 2018 AT CHENNAI. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 12.10.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.