M/s. Essess Tool Room Services, Trichy V. ITO, Trichy

ITA 1590/CHNY/2011

• Counselvise Citation: 159021714 RSA 2011
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 26-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRSCIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] I.T.A NOS.1589 & 1590/MDS/2011 (ASSESSMENT YEARS : 2002-03 AND 2003-04 ) M/S ESSESS TOOL ROOM SERVICES 9, SIDCO, ANCILLARY UNIT TIRUVERUMBUR TRICHY 620 014 VS THE INCOME TAX OFFICER WARD IV(1) TRICHY [PAN AABFE0018R] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB, IRS-CIT DATE OF HEARING : 08-12-2011 DATE OF PRONOUNCEMENT : 08-12-2011 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THESE APPEALS FILED BY THE ASSESSEE, FOR ASSE SSMENT YEARS 2002-03 AND 2003-04, ARE DIRECTED AGAINST SEPARATE ORDERS OF THE LD. CIT(A), TIRUCHIRAPALLI, BUT DATED 28.7.2011. 2. NOTICE OF HEARING FIXING THE APPEALS FOR HE ARING WAS SENT TO THE ASSESSEE BY REGISTERED AD POST AND THE SAME WA S DULY RECEIVED ITA 1589 & 1590/11 :- 2 -: BY THE ASSESSEE AS IS EVIDENT FROM THE POSTAL ACKNO WLEDGEMENT CARD PLACED ON RECORD. DESPITE SERVICE OF NOTICE, NE ITHER ANYBODY ATTENDED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION FOR ADJOURNMENT WAS FILED ON THE DATE FIXED I.E 8-12-20 11. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEALS FOR W ANT OF PROSECUTION. 3. IN THE RESULT, THE APPEALS FILED BY THE ASS ESSEE STAND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT O N 8-12-2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 8 TH DECEMBER,2011 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR