Hemalatha Bhaiya, CHENNAI V. ITO, CHENNAI

ITA 1449/CHNY/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5893 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-08-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVANADDL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! ' . #$ , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NOS.3272 & 1449/MDS/2016 ( / ASSESSMENT YEARS: 2006-07 & 2007-08) SMT. HEMLATA BHAIYA, NO.68/4, 1 ST FLOOR, GODOWN STREET, CHENNAI 600 001. VS THE INCOME TAX OFFICER, BUSINESS WARD VIII(4), CHENNAI PAN: AABPH4528H ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI N. MADHAVAN,ADDL. CIT /DATE OF HEARING : 02.11.2017 ! /DATE OF PRONOUNCEMENT : 02.11.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY THE LD.COMMISSIONER OF INCOME TAX( APPEALS)- 13, CHENNAI DATED 30.09.2016 & 23.02.2016 IN ITA NOS.39/CIT(A)-13/2006-07 & 38/CIT(A)-13/2007-08 FOR THE ASSESSMENT YEARS 2006-07 & 2007-08 RESPECTIVELY, BO TH PASSED U/S.250(6) R.W.S 144 & 147 OF THE ACT. 2 ITA NOS.3272 & 1449/MDS/2016 2. IN THESE APPEALS, NOTICE FOR HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CA RD INTIMATING THE ASSESSEE THAT THE APPEAL IS FIXED FO R HEARING ON 01.11.2017. HOWEVER, THE ASSESSEE HAS SENT A LETTE R DATED 27.10.2017, REQUESTING FOR ADJOURNMENT STATING THAT SHE COULD NOT COLLECT CERTAIN PARTICULARS BECAUSE HER AUDITOR WAS BUSY IN FILING RETURNS. HENCE, ON 01.11.2017, THE CASE WAS ADJOUR NED AS PER THE REQUEST OF THE ASSESSEE AND POSTED FOR HEARING ON 02.11.2017 BECAUSE THE ASSESSEE HAS NOT EXPLAINED THE RELEVANC E OF THE DETAILS SOUGHT FROM HER AUDITOR WITH RESPECT TO THE APPEALS. HOWEVER, ON 02.11.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE. FURTHER THE APPEAL IN ITA NO.1449 OF 2016 IS BARRED BY LIMITATION BY THIRTY DAYS AND THE ASSESSEE HAS NOT FILED CONDONATION PETITION. 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 DECISIO N OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD. , REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRAD ESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), WE 3 ITA NOS.3272 & 1449/MDS/2016 HEREBY DISMISS THE APPEAL IN LIMINE. THE REGISTRY I S DIRECTED TO DISPATCH THIS ORDER TO THE ASSESSEE WITHIN A PERIOD OF 7 DAYS FROM THIS DAY. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER, 2017 AT CHENNAI. SD/- SD/- ( ! ' . #$ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) ' #$ /JUDICIAL MEMBER #$ / ACCOUNTANT MEMBER %' /CHENNAI, &# /DATED 02 ND NOVEMBER, 2017 RSR # () *) /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. - ( ) /CIT(A) 4. - /CIT 5. )./ 0 /DR 6. /1 /GF