Satguru Freight Carriers, CHENNAI V. ITO, CHENNAI

ITA 1637/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8732 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 02-06-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , ! . '#'$ , % !& ' [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ] ./ I.T.A.NO.1637/MDS/2016 / ASSESSMENT YEAR : 2006-07 M/S SATGURU FREIGHT CARRIERS NO.9, MV BADRAN STREET PERIAMET CHENNAI - 3 VS. THE INCOME TAX OFFICER NON-CORPORATE WARD 6(2) CHENNAI [PAN AAIFS 6067 Q] ( () / APPELLANT) ( *+() /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT / DATE OF HEARING : 23 - 08 - 2016 ! / DATE OF PRONOUNCEMENT : 23 - 0 8 - 2016 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-5, CHE NNAI, DATED 23.3.2016 FOR ASSESSMENT YEAR 2006-07. 2. THE APPEAL WAS FIXED FOR HEARING ON 23.8.2016 AND N OTICE WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD POSTAL ACKNOWLEDGEMENT AS A PROOF OF SERVICE OF NOTICE ON THE ITA NO. 1637/16 :- 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. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE THI S TRIBUNAL FOR RECALLING THIS ORDER PROVIDED THERE WAS A REASO NABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 23.8.2016. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST 2016, AT CHENNAI. SD/- SD/- ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( ! . '#'$ ) (ABRAHAM P. GEORGE) % / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED: 23 RD AUGUST, 2016 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF