Sri Valli Vilas Gold Mart, Pondicherry V. ACIT, Pondicherry

ITA 1376/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8852 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER ./ I.T.A.NO.1376/MDS/2016 ( / ASSESSMENT YEAR: 2007-08) M/S. SRI VALLI VILAS GOLD MART, 243, KOSAKADAI STREET, PUDUCHERRY-605 001. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, PUDUCHERRY. PAN:ABCFS6769H ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR.SUPRIYO PAL, JCIT /DATE OF HEARING : 3 RD AUGUST, 2016 /DATE OF PRONOUNCEMENT : 3 RD AUGUST, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL IS FILED BY THE ASSESSEE AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)- 11, CHENNAI DATED 29.01.2016 IN ITA NO.56/ CIT(A)- PDY/2014-15 PASSED UNDER SECTION 271B R.W.S 250(6) OF THE ACT. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CA RD INTIMATING THE ASSESSEE THAT THE APPEAL IS FIXED F OR HEARING ON 03.08.2016. THE SAID NOTICE WAS DULY SERVED ON T HE ASSESSEE AS EVIDENT FROM THE RECORD. HOWEVER, AT TH E TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, N OR ANY 2 ITA NO.1376/MDS/2016 REQUEST FOR ADJOURNMENT WAS FILED. FURTHER, THE AS SESSEE HAS NOT COMPLIED WITH THE DEFECT MEMO ISSUED BY THE REG ISTRY SINCE THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LIMITATION. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL FILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN I NDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON 'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAOHOLKAR (223 ITR 480), WE HEREBY DISMISS TH E APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 3 RD AUGUST, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 3 RD AUGUST, 2016 SOMU 3 ITA NO.1376/MDS/2016 *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF