Vimkar Contract Works Private Limited, CHENNAI V. DCIT, CHENNAI

ITA 1350/CHNY/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9700 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 07-04-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2015
• Court: TRIBUNAL
• Department Lawyers: H KABILA

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.NO.1350/MDS/2015 / ASSESSMENT YEAR 2010-11 M/S VIMKAR CONTRACT WORKS PVT. LTD 45, CHAMIERS ROAD R.A PURAM, CHENNAI 600 028 VS. THE DY. COMMISSIONER OF INCOME-TAX COMPANY CIRCLE III(4) CHENNAI [PAN AABCV 3911 H ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MS. H. KABILA , JCIT / DATE OF HEARING : 07 - 04 - 2016 ! / DATE OF PRONOUNCEMENT : 07 - 04 - 2016 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-11, CHENN AI, DATED 12.03.2015 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2. THIS APPEAL WAS POSTED FOR HEARING ON VARIOUS OCCAS IONS AND FINALLY IT WAS POSTED ON 9.2.2016. ON 9.2.2016, NO ONE APPEARED FOR THE ASSESSEE, THEREFORE, THE REGISTRY WAS DIRECTED TO ISSUE NOTICE BY RPAD. IN FACT, THE REGISTRY ISSUED THE NOTICE BY R PAD, HOWEVER, THE POSTAL AUTHORITIES RETURNED THE NOTICE OF HEARING W ITH AN ENDORSEMENT ITA NO. 1350/15 :- 2 -: LEFT. WHEN THE ASSESSEE LEFT THE ADDRESS GIVEN IN FORM 36, IT IS FOR THE ASSESSEE TO INTIMATE THE CHANGE OF ADDRESS TO THE TRIBUNAL. THIS TRIBUNAL HAS NO MACHINERY TO TRACE OUT THE ASSESSE E AND SERVE THE NOTICE. THERE MAY BE VARIOUS REASONS FOR THE ASS ESSEE FOR NOT COMMUNICATING THE CHANGE OF ADDRESS TO THE TRIBUNAL . ONE OF THE REASONS PRESUMABLY, THE ASSESSEE MAY NOT BE INTER ESTED IN PROSECUTING THE APPEAL. WHATEVER MAY THE REASON S, KEEPING THE PROVISIONS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 3. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER PROVIDE D THERE WAS A SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT COMMUNICATING THE CHANGE OF THIS TRIBUNAL. 4. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE AS SESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 2016, AT CHENNAI. SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 7 TH APRIL, 2016 RD ITA NO. 1350/15 :- 3 -: &' ()*) / COPY TO: 1 . / APPELLANT 3. +,' / CIT(A) 5. )-. / / DR 2. / RESPONDENT 4. + / CIT 6. .01 / GF