N.Jayakumar, CHENNAI V. ITO, CHENNAI

ITA 1529/CHNY/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8265 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 24-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 02-06-2014
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . ! ' , # '$ % [ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ] ./ I.T.A.NO.1529/MDS/2014 / ASSESSMENT YEAR : 2009-10 SHRI N. JAYAKUMAR NO.C-175 KAMBAR STREET KANNAGI NAGAR, KOLATHUR CHENNAI 600 099 VS. THE INCO ME TAX OFFICER WARD XIII(2) CHENNAI [PAN AGKPJ 6154 A] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI R. DURAI PANDIAN, JCIT / DATE OF HEARING : 24 - 10 - 2016 ! / DATE OF PRONOUNCEMENT : 24 - 10 - 2016 * / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-VII, CHEN NAI, IN I.T.A.NO. 940/13-14 DATED 18.12.2013 FOR THE ASSESSMENT YEAR 2009-10 PASSED U/S 143(3) R.W.SEC 144 AND 250 OF THE INCOME-TAX AC T, 1961 (IN SHORT THE ACT). 2. DURING THE COURSE OF HEARING, WE FIND THAT NOBODY REPRESENTING ASSESSEE HAS APPEARED NOR ANY ADJOURN MENT REQUEST HAS ITA NO. 1529/14 :- 2 -: BEEN RECEIVED INSPITE OF ISSUE OF NOTICE. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THAT THE ASSESSEE IS NOT INTER ESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. IN THESE CIRCUMSTANC ES, AS HELD BY I.T.A.T., DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LIMITED 38 ITD 320 THAT THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TIME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE APPEAL AND ALSO FOLLOWING DECISION OF THE CO- ORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF HELIOS AND MATHESON INFORMATION TECHNOLOGY LIMITED VS ITO IN ITA NO.134 /MDS/2011, DATED 05.07.2011, WE HEREBY DISMISS THE APPEAL IN LIMINE. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FILE A PETITION TO RECALL THIS ORDER PROVIDED CONVINCING/SUFFICIENT CA USE BE EXPLAINED FOR NON APPEARANCE ON THE SAID DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED ORDER PRONOUNCED ON 24 TH OCTOBER, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ' ) (G. PAVAN KUMAR) # / JUDICIAL MEMBER '# / CHENNAI $% / DATED: 24 TH OCTOBER, 2016 RD ITA NO. 1529/14 :- 3 -: %& '()( / COPY TO: 1 . / APPELLANT 4. * / CIT 2. / RESPONDENT 5. (+, - / DR 3. *./ / CIT(A) 6. ,01 / GF