Late K.V.S.Subramanian, L/H's K.V.S.Nagarajan & Others, CHENNAI V. DCIT, CHENNAI

ITA 1652/CHNY/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7738 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-04-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 07-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A. NOS. 1651 & 1652/MDS/2011 (ASSESSMENT YEARS : 2002-03 & 2001-02) LATE K.V.S. SUBRAMANIAN, L/HS K.V.S. NAGARAJAN & OTHERS, BLOCK NO.AL 136, 2 ND STREET, 11 TH MAIN ROAD, ANNA NAGAR, CHENNAI - 600 040. PAN : ABYPN8813H (APPELLANT) V. THE DEPUTY COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE XIV, CHENNAI - 600 034. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI PRAMOD KUMAR , CIT-DR DATE OF HEARING : 02.04.2012 DATE OF PRONOUNCEMENT : 02.04.2012 O R D E R PER BENCH : THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST O RDERS DATED 26.11.2010 OF COMMISSIONER OF INCOME TAX (APPEALS)- XII, CHENNAI, FOR ASSESSMENT YEARS 2002-03 AND 2001-02. I.T.A. NOS. 1651 & 1652/MDS/11 2 2. WHEN THESE APPEALS WERE CALLED UP FOR HEARING, N ONE APPEARED ON BEHALF OF ASSESSEE. NOTICE FOR HEARING WAS SENT TO LEGAL HEIRS OF THE ASSESSEE TO THE ADDRESS GIVEN IN FORM NO.36 AND ACKNOWLEDGEMENT RECEIVED WAS PLACED ON RECORD. WE ARE OF THE OPINION THAT THEY ARE NOT INTERESTED IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL. ), WE DISMISS BOTH THE APPEALS FILED BY THE ASSESSEE, FOR NON-PROSECUT ION. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 2 ND APRIL, 2012. SD/- SD/- (CHALLA NAGENDRA PRASAD) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 2 ND APRIL, 2012. KRI. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A)-XII, CHENNAI-34 (4) CIT, CHENNAI-X, CHENNAI (5) D.R. (6) GUARD FILE