B.Thirunganam Individual, CHENNAI V. ITO, CHENNAI

ITA 1512/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8879 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 26-05-2016
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . , ! . # , $ % & [ BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ] ./ I.T.A.NO.1512/MDS/2016 / ASSESSMENT YEAR : 2006-07 SHRI S. THIRUNGANAM HIG 455, FIFTH MAIN ROAD ERI SCHEME, MOGAPPAIR CHENNAI 600 037 VS. THE INCOME TAX OFFICER BUSINESS WARD XIV(3) CHENNAI [PAN ACHPT 4951 G] ( '( / APPELLANT) ( )*'( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT / DATE OF HEARING : 08 - 08 - 2016 ! / DATE OF PRONOUNCEMENT : 08 - 08 - 2016 + / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-7, CHENNAI DATED 24.3.2016 FOR ASSESSMENT YEAR 2006-07. 2. THE APPEAL WAS FIXED FOR HEARING ON 8.8.2016 AND NO TICE WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD POSTAL ACKNOWLEDGEMENT AS A PROOF OF SERVICE OF NOT ICE ON THE ITA NO. 1512/16 :- 2 -: ASSESSEE. EVEN THOUGH THE ASSESSEE RECEIVED THE N OTICE OF HEARING, NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL W AS TAKEN UP FOR HEARING. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPL AN (INDIA) LTD. (38 ITD 320) (DEL.), WE DISMISS THIS APPEAL FILED BY TH E ASSESSEE, FOR NON- PROSECUTION. HOWEVER, IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER PROVIDED THERE WA S A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFO RE THIS TRIBUNAL ON 8.8.2016 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH AUGUST, 2016, AT CHENNAI. SD/- SD/- ( . # ) (G. PAVAN KUMAR) $ / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED: 8 TH AUGUST, 2016 RD %& '()( / COPY TO: 1 . / APPELLANT 4. * / CIT 2. / RESPONDENT 5. (+, - / DR 3. *./ / CIT(A) 6. ,01 / GF