M/s. Sri Aishwarya Jewellers, Pudukkottai V. ITO, Pudukkottai

ITA 1714/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57883 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 19-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI C BENCH, CHENNAI. BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 1714/MDS/2011 ASSESSMENT YEAR: 2003-04 M/S. SRI AISHWARYA JEWELLERS, 2618 & 2619 SOUTH MAIN ROAD, PUDUKKOTTAI [PAN: AARFS5549K] VS. THE INCOME TAX OFFICER, WARD I(1), PUDUKKOTTAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.P. GOPAKUMAR, JCIT DATE OF HEARING : 18.01.2012 DATE OF PRONOUNCEMENT : 18.01.2012 ORDER PER N.S. SAINI, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER PASSED BY THE LD. CIT(A), TIRUCHIRAPALLI DATED 18.08.2011 IN ITA NO. 40/08-09 FOR THE ASSESSMENT YEAR 2003-04. SHRI K.P. GOPAKUMAR, JCIT REPRESENTED ON BEHALF OF THE REVENUE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NO TICE OF HEARING IN THIS CASE WAS SENT TO THE ASSESSEE BY REGISTERED PO ST WITH ACKNOWLEDGEMENT DUE ON 25.10.2011, WHICH WAS SERVED ON THE ASSESSEE ON 28.10.2011 AS EVIDENCED BY THE ACKNOWLEDGEMENT C ARD OF THE POST OFFICE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1714/M/11 1714/M/11 1714/M/11 1714/M/11 2 PLACED ON RECORD. THIS SHOWS THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTION OF ITS APPEAL. 3. THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LA TE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE FOR WANT OF PROSECUTION . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON THE CLOSE OF HEARI NG ON 18.01.2012. SD/- SD/- (GEORGE MATHAN) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER CHENNAI, DATED, THE 18.01.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.