Helios and Matheson Information Technology Limited, CHENNAI V. CIT, CHENNAI

ITA 134/CHNY/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4787 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-07-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 27-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI (BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER) .. I.T.A. NO. 134/MDS/2011 ASSESSMENT YEAR : 2006-07 M/S HELIOS AND MATHESON INFORMATION TECHNOLOGY LTD., GANGA GRIHA, 9-D, NUNGAMBAKKAM HIGH RD., CHENNAI 600 034. PAN : AAACE0805A (APPELLANT) V. THE INCOME TAX OFFICER, COMPANY CIRCLE II(2), CHENNAI 600 034. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANIRU DH RAI, CIT-DR O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : WHEN THIS APPEAL FILED BY THE ASSESSEE WAS CALLED UP FOR HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. THOUGH ONE M/S VENKATESH & CO. HAS FILED AN ADJOURNMENT PETITI ON, THERE IS NO AUTHORIZATION FILED BY THE ASSESSEE AUTHORIZING THE SAID M/S VENKATESH & CO. TO APPEAR ON ITS BEHALF. IN THE CI RCUMSTANCES, WE I.T.A. NO. 134/MDS/11 2 ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE SEE MS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE, FOLLOWI NG THE DECISION OF DELHI BENCH OF THIS TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320), WE DISMISS THE APPEAL FILED BY THE AS SESSEE FOR NON- PROSECUTION. 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON THE FIFTH DAY OF JULY, 2011. SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 5 TH JULY, 2011. KRI. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT, CHENNAI-I, CHENNAI (4) D.R. (5) GUARD FILE