Sri G.S.Pillay, Nagapattinam V. ITO, Nagapattinam

ITA 1289/CHNY/2009

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58120 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 12-03-2012
• Assessment Year: 1995-1996
• Appeal Filed On: 14-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI D BENCH, CHENNAI. BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A. NO. 1289/MDS/2009 ASSESSMENT YEAR: 1995-96 SRI G.S. PILLAY, 47, PERUMAL SANNATHI STREET, NAGAPATTINAM. [PAN:AAXPS5675C] VS. THE INCOME TAX OFFICER, WARD I(1), NAGAPATTINAM. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 12.03.2012 DATE OF PRONOUNCEMENT : 16.03.2012 ORDER PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER PASSED BY THE LD.CIT(A), TIRUCHIRAPALLI DATED 09.06.2009 IN ITA N O. 68/08-09 RELEVANT TO THE ASSESSMENT YEAR 1995-96. 2. DESPITE SERVICE OF NOTICE ON 28.12.2011 BY THIS TRIBUNAL ON THE ASSESSEE FIXING THE CASE FOR HEARING ON 12.03.2012 [AD ON RECORD], THE ASSESSEE DID NOT APPEAR WHEN THE APPEAL IS CALLED F OR HEARING. SO, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING THE APPEAL. I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1289/M/09 1289/M/09 1289/M/09 1289/M/09 2 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND F OLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF M ULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE MADHYA PRA DESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE AP PEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. HOWEVER, TO THE EFFECT TH AT IN CASE THE ASSESSEE LATER ON APPROACHES THE TRIBUNAL , THE TRIBUNAL MAY, IF SATISFIED THAT THE FAILURE TO ATTEND THE HEARING WA S DUE TO REASONABLE CAUSE, RECALL THE EX-PARTE ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON 16.03.2012. SD/ - SD/ - (DR. O.K. NARAYANAN) VICE - PRESIDENT (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER CHENNAI, DATED, THE 16.03.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.