AVR Textiles Ltd., Coimbatore V. DCIT Corporate Circle 2, Coimbatore

ITA 1742/CHNY/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7646 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 14-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 1742/MDS/2017 / ASSESSMENT YEAR :20 1 3 - 1 4 M/S. AVR TEXTILES PVT. LTD., NO.2, SURYA GARDEN, 1 ST STREET, BHARATHI NAGAR, COIMBATORE - 641 004. [PAN: AA CC A 4473A ] VS. THE DEPUTY COMMISSIONER OF IN COME TAX, CORPORATE CIRCLE 2, COIMBATORE . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MRS. S. VIJAYAPRABHA, JCIT / DATE OF HEARING : 15 . 02 .201 8 / DATE OF P RONOUNCEMENT : 22 .02 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE L D. COMMI SSIONER OF INCOME TAX (APPEALS) 1 , C OIMBATORE, DATED 3 1.03 .201 7 RELEVANT TO THE ASSESSMENT YEAR 2013 - 14 . 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 03.10.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE . A CCORDINGLY , THE BENCH H AS DIRECTED TO ISSUE NOTICE TO THE ASSESSEE BY RPAD AND NOTICE WAS ISSUED . THE SAID I.T.A. NO . 1742 /M/ 1 7 2 NOTICE HAS BEEN RECEIVED BACK UNSERVED WITH REMARK OF THE POSTAL AUTHORITIES THAT NO SUCH ADDRESSEE @ ABOVE ADDRESS . THE ASSESSEE HAS ALSO NOT FILED ANY CHANGE OF ADDRESS. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 LTD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO H OLKAR (223 ITR 480), THE APPEAL OF THE ASSESS E E IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON T HE 22 ND FEBRUARY , 201 8 AT CHENNAI. SD/ - SD/ - ( ABRAHAM P. GEORGE ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 22. 0 2 . 201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.