Nagarajan Muthiah, Tirunelveli V. ITO, CHENNAI

ITA 1840/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7799 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1840/MDS/2016 ( / ASSESSMENT YEAR: 2011-12) SHRI NAGARAJAN MUTHIAH, 106, 6 TH CROSS STREET, SOUTH BALABAGHYA NAGAR, TIRUNELVELI 627 001 VS THE INCOME TAX OFFICER, INTERNATIONAL TAXATION II, CHENNAI 34. PAN: ADWPN9793L ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT ! /DATE OF HEARING : 15.02.2017 '# ! /DATE OF PRONOUNCEMENT : 15.02.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-16, CHE NNAI DATED 04.03.2016 IN ITA NO.43/CIT(A)-16/2011-12 AND IT PE RTAINS TO ASSESSMENT YEAR 2011-12. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 15.02.2017. HOWEVER, ON 2 I.T.A. NO.1840/MDS/2016 15.02.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. FURTHER THE APPEAL I S BARRED BY THREE DAYS AND CONDONATION APPLICATION IS ALSO NOT FILED. 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 15 TH FEBRUARY, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER $% /CHENNAI, &' /DATED 15 TH FEBRUARY, 2017 JR. ' )* +* /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. *-. / /DR 6. .0 /GF.