V.Nanthagopal Naidu, Dindigul V. ITO, Dindigul

ITA 1628/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7967 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 01-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 13

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1628/MDS/2016 ( / ASSESSMENT YEAR: 2010-11) SHRI V. NANTHAGOPAL NAIDU, 5/738, AKMG NAGAR, II STREET, KARUR ROAD, OPP. BESCHI COLLEGE, DINDIGUL VS THE INCOME TAX OFFICER, WARD 2, DINDIGUL. PAN: ADTPN 1974C ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT ! /DATE OF HEARING : 13.02.2017 '# ! /DATE OF PRONOUNCEMENT : 13.02.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, MADU RAI DATED 23.03.2016 AND IT PERTAINS TO ASSESSMENT YEAR 2010- 11. 2. IN THIS APPEAL, AT THE TIME OF EARLIER HEARING O N 07.11.2016, THE BENCH HAD DIRECTED THE LD. AR TO FILE THE COPIES OF THE ASSESSMENT ORDER OF ALL OTHER RELATED PARTIES AND THE HEARING WAS AD JOURNED TO 13.02.2017. HOWEVER, ON 13.02.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 2 I.T.A. NO.1628/MDS/2016 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL F ILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DEL HI 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 CAS E OF LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL IN LIMI NE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH FEBRUARY, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER $% /CHENNAI, &' /DATED 13 TH FEBRUARY, 2017 JR. ' )* +* /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. *-. / /DR 6. .0 /GF.