Flamagas India Private Limited, CHENNAI V. DCIT, CHENNAI

ITA 1354/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7329 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 17-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1354/MDS/2016 ( / ASSESSMENT YEAR: 2011-12) M/S. FLAMAGAS INDIA PRIVATE LIMITED, NO.121/2C, MAMBAKKAM POST, MEENAMBAKKAM, CHENNAI 600 127. VS THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II(1), CHENNAI PAN: AAACI1184M ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT /DATE OF HEARING : 27.03.2017 ! /DATE OF PRONOUNCEMENT : 27.03.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, CHENNAI DATED 26.02.2016 IN IT APPEAL NO.253/CIT(A)-6/2014-15 FOR THE ASSESSMENT YEAR 2011-12 PASSED U/S.250(6) R.W.S.143(3) OF THE ACT. 2. IN THIS APPEAL, NOTICE FOR HEARING WAS SENT TO T HE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 27.03.2017. HOWEVER, ON 27.03.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY 2 ITA NO.1354/MDS/2016 REQUEST FOR ADJOURNMENT WAS RECEIVED. MOREOVER ON T HE EARLIER OCCASION ALSO THE ASSESSEE HAD SHOWN GROSS NEGLIGEN CE BY NOT REPRESENTING ITS CASE BEFORE THE TRIBUNAL ON 02.02. 2017. 3. IN VIEW OF THE ABOVE, I AM OF THE CONSIDERED O PINION 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), I DISMISS THE APPEAL IN LIMINE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH MARCH, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 27 TH MARCH, 2017 JR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF