Shiva Distilleries Private Limited, CHENNAI V. DCIT, Coimbatore

ITA 1504/CHNY/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5033 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 09-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS VIJAYA PRABHA
• Section: 14A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , , $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO. 1504/MDS/2017 / ASSESSMENT YEAR : 2013-14 M/S. SHIVA DISTILLERIES PRIVATE LIMITED, NO. 1212, TRICHY ROAD, COIMBATORE 641 018. [PAN: AACCS 7199B] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, COIMBATORE. ( / APPELLANT) ( / RESPONDENT) & ' / APPELLANT BY : NONE *+& ' / RESPONDENT BY : MRS. VIJAYAPRABHA, JCIT ' /DATE OF HEARING : 03.01.2018 ' /DATE OF PRONOUNCEMENT : 03.01.2018 /O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F COMMISSIONER OF INCOME TAX (APPEALS)-1, COIMBATORE IN ITA NO. 22 5/15-16 DATED 31.03.2017 FOR ASSESSMENT YEAR 2013-14. :-2-: ITA NO. 1504/MDS/2017 2. SHRI SHIVA DISTILLERIES PRIVATE LIMITED, THE ASS ESSEE, A MANUFACTURER OF INDIAN MADE FOREIGN LIQUOR. WHILE MAKING THE ASSES SMENT FOR ASSESSMENT YEAR 2013-14, THE AO MADE A DISALLOWANCE U/S. 14A R .W.R. 8D. AGGRIEVED, THE ASSESSEE FILED AN APPEAL AND THE CIT(A) DISMISSED T HE APPEAL. AGAINST THE CIT(A) ORDER, THE ASSESSEE FILED THIS APPEAL. AT T HE TIME OF HEARING NONE APPEARED FROM THE ASSESSEE, THOUGH THE ACKNOWLEDGEM ENT IS ON RECORD. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEAR ING. ONE OF THE REASONS, PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING ITS APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FO R NON-APPEARING BEFORE THIS TRIBUNAL ON 03.01.2018 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. :-3-: ITA NO. 1504/MDS/2017 ORDER PRONOUNCED ON WEDNESDAY, THE 03 RD DAY OF JANUARY, 2018 AT CHENNAI. SD/- ( . . . ) (N.R.S. GANESAN) ! ' /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ' /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: 03 RD JANUARY, 2018 JPV ' *23 43 /COPY TO: 1. &/ APPELLANT 2. *+& /RESPONDENT 3. 5 ( )/CIT(A) 4. 5 /CIT 5. 3 * /DR 6. 7 /GF