SP.Palaniappan, Legal Heir of Late Shri SP.ST.Palaniappan, CHENNAI V. ACIT, CHENNAI

ITA 1288/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8694 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 10-05-2016
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 12; 2

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER I.T.A.NO S . 1 2 87 AND 12 88 /MDS/2016 ASSESSMENT YEAR S : 20 0 4 - 05 AND 20 05 - 06 SHRI SP. PALANIAPPAN, LEGAL HEIR OF LATE SHRI SP. ST. PALANIAPAN, NO. 8, OLD NO. 42, MAHARAJA SURYA ROAD, CHENNAI 600 018 . [PAN: A C IPP8571D ] VS. THE ASS ISTANT COMMISSIONER OF INCOME TAX , CIRCLE XV , CHENNAI - 34 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI S UPRIYO PAL , J CIT / DATE OF HEARING : 28 . 0 7 .201 6 / DATE OF P RONOUNCEMENT : 2 9 . 0 7 .201 6 / O R D E R PER BENCH : BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 4 , CHENNAI , BOTH DATED 1 6 . 0 2 .20 1 6 RELEVANT TO THE ASSESSMENT YEAR S 20 0 4 - 05 AND 20 05 - 06 . 2. AS PER COLUMN NO.10 OF FORM NO. 36 FILED BY THE ASSESSEE, THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE THROUGH RPAD [AD ON RECORD] . AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY I.T.A. NO S . 1287 & 12 88 /M/ 16 2 ADJOURNMENT APPLICATION HAS BEEN FILED OR THE ASSESSEE HAS FILED ANY VAKALAT/ POWER OF ATTORNEY NOMINATING ANY ADVOCATE OR C.A. TO REPRESENT HIS CASE BEFORE THE TRIBUNAL. 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), THE APPEAL S OF 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 29 TH JU LY , 201 6 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCO UNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 29 . 0 7 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.