Shri Rakshit Shetty, Bangalore V. ACIT, Pondicherry

ITA 1508/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64381 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-06-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 30-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER I.T.A.NOS. 1508 TO 1512/MDS/2012 ASSESSMENT YEARS : 2001-02 TO 2003-04, 2005-06 & 2 006-07 SHRI RAKSHIT SHETTY, PROP: M/S. RAKSHADENT, #C-86/94, PIPDIC INDUSTRIAL AREA, METTUPALAYAM, PUDUCHERRY 605 009. PAN ALVPS5573L VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-I, PUDUCHERRY. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB, IRS, ADDL. CIT DATE OF HEARING : 8 TH OCTOBER, 2012 DATE OF PRONOUNCEMENT : 8 TH OCTOBER, 2012 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS BUNCH OF FIVE APPEALS ARE FILED BY THE ASSESS EE. THE RELEVANT ASSESSMENT YEARS ARE 2001-02, 2002-03, 200 3-04, 2005- 06 AND 2006-07. THESE APPEALS ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX(APPE ALS)-XII AT ITA 1508 TO 1512/12 :- 2 -: CHENNAI ON 30.4.2012. THE APPEALS ARISE OUT OF THE ORDERS PASSED UNDER SEC.143(3), READ WITH SEC.147, FOR ALL THE ASSESSMENT YEARS EXCEPT FOR THE ASSESSMENT YEAR 200 2-03, FOR WHICH AN ORDER HAS BEEN PASSED UNDER SEC.263 OF THE INCOME-TAX ACT, 1961. 2. WHEN THE APPEALS WERE CALLED ON FOR HEARING, NOB ODY WAS PRESENT FOR THE ASSESSEE, IN SPITE OF SERVICE OF NO TICE. 3. IN THESE CIRCUMSTANCES, THESE APPEALS ARE DISMIS SED IN LIMINE FOR WANT OF PROSECUTION. ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY, THE 8 TH OF OCTOBER, 2012 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 8 TH OCTOBER, 2012 MPO* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.