Off Limits, CHENNAI V. DCIT, CHENNAI

ITA 1872/CHNY/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3894 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVASRINIVAS IRS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . ! ' , #'$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A. NO.1872/MDS/2016 # % &% / ASSESSMENT YEAR : 2012-2013. M/S. OFF LIMITS, IST FLOOR, NO.39, LUZ CHURCH ROAD, MYLAPORE, CHENNAI 600 004, [PAN AAAFO 6417B ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE -2, CHENNAI. ( / APPELLANT) ( /RESPONDENT) '( ) * / APPELLANT BY : NONE +,'( ) * /RESPONDENT BY : SHRI. SHIVA SRINIVAS, IRS, JCIT. ! ) - / DATE OF HEARING : 06-09-2016 ./& ) - / DATE OF PRONOUNCEMENT : 08-09-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, CHEN NAI IN ITA NO.219/CIT(A)-2/2014-15, DATED 11.03.2016 FOR THE A SSESSMENT YEAR ITA NO.1872/2016 :- 2 -: 2012-2013 PASSED U/S.143(3) AND 250 OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT). 2. DURING THE COURSE OF HEARING, WE FIND THAT NOBODY REPRESENTING ASSESSEE HAS APPEARED NOR ANY ADJOURNM ENT REQUEST HAS BEEN RECEIVED. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THAT T HE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL B EFORE THE TRIBUNAL. IN THESE CIRCUMSTANCES, AS HELD BY I.T.A.T., DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LIMITED 38 ITD 320 THAT THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT A T THE TIME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE APPEAL AND ALSO FOLLOWING DECISION OF THE CO-ORDINA TE BENCH OF THE TRIBUNAL IN THE CASE OF HELIOS AND MATHESON INFORMATION TECHNOLOGY LIMITED VS ITO IN ITA NO.134/MDS/2011, DATED 05.07. 2011, WE HEREBY DISMISS THE APPEAL IN LIMINE. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FILE A PETITION TO RECALL THIS ORDER PROVIDED CONVINCING/SUFFICIENT CAUSE BE EXPLAINED FOR NON AP PEARANCE ON THE ITA NO.1872/2016 :- 3 -: SAID DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED ON THURSDAY, THE 8TH DAY OF SEPTE MBER, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ' ) (G. PAVAN KUMAR) / JUDICIAL MEMBER / CHENNAI 1 / DATED:08.09.2016 KV 2 ) +#-34 54&- / COPY TO: 1 . '( / APPELLANT 3. ! 6- () / CIT(A) 5. 4 9: +#-# / DR 2. +,'( / RESPONDENT 4. ! 6- / CIT 6. :;% < / GF