Sivasundara Nadar Sivaperumal, CHENNAI V. DCIT, CHENNAI

ITA 1334/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6478 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NOS.1330, 1331, 1332, 1333 & 1334/MDS/2017 ( / ASSESSMENT YEARS: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13) SHRI SIVASUNDARA NADAR SIVAPERUMAL, NO.43, PONDY BAZAAR, T.NAGAR, CHENNAI 600 017. VS THE DCIT, NON CORPORATE CIRCLE 2, CHENNAI. PAN: AASPS4748M ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 01.08.2017 ! /DATE OF PRONOUNCEMENT : 01.08.2017 / O R D E R PER A. MOHAN ALANKAMONY, AM: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS)-2, CHENNAI DATED 24.03.2017 IN ITA NOS.180,179,178,177 & 174/C IT(A)-2/2015- 16 FOR THE ASSESSMENT YEARS 2007-08 TO 2010-11 & 20 12-13 PASSED U/S.250(6) R.W.S. 271B OF THE ACT. 2. IN THESE APPEALS, NOTICE FOR HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMA TING THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 01 .08.2017 . THE 2 ITA NO.1330 TO 1334/MDS/2017 NOTICE WAS SERVED TO THE ASSESSEE ON 07.06.2017. H OWEVER, ON 01.08.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL F ILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DEL HI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 I TD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL IN LIMINE. THE REGISTRY IS HEREBY DIRECTED TO DISPATCH THIS OR DER TO THE ASSESSEE WITHIN A PERIOD OF 7 DAYS FROM THIS DAY. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 01 ST AUGUST, 2017. ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 01 ST AUGUST, 2017 JR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF