M.Karunanidhi, CHENNAI V. ITO, CHENNAI

ITA 1513/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96058 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 26-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! # $ , % & BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 1513/MDS/2015 ( / ASSESSMENT YEAR: 2005-06) MR.M.KARUNANIDHI 1/46, 9 TH SECTOR, 53 RD STREET, K.K.NAGAR, CHENNAI-600 078. VS INCOME TAX OFFICER, NCW-13(4) CHENNAI-34. PAN:ATOPK4774C ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 1 ST SEPTEMBER, 2015 /DATE OF PRONOUNCEMENT : 4 TH SEPTEMBER, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-14, C HENNAI DATED 31.03.2015 FOR THE ASSESSMENT YEAR 2005-06. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE POSTING THE CASE FOR HEARING ON 01.09.2015 WHICH WAS SERVED ON THE ASSESSEE AND THE POSTAL ACKNOWLEDGEMENT CARD IS PLACED ON RECORD. HOWEVER, AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE AS SESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 2 ITA NO.1513/MDS/2015 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING 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 TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR WA NT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2015. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDRA PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER * /CHENNAI, / /DATED 4 TH SEPTEMBER, 2015 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .