K.Krishnamoorthy, Erode V. DCIT, Tiruppur

ITA 188/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4497 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 30-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2016
• Court: TRIBUNAL
• Department Lawyers: MURALI MOHAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER I.T.A.NO S . 187 & 188 /MDS/2016 ASSESSMENT YEAR S :20 08 - 0 9 & 2009 - 10 SHRI K. KRISHNAMOORTHY, 711, NITHYA GINNING FACTORY COMPOUND, KARUPPAGOUNDENPALAYAM, TIRUPUR 641 604. [PAN: A JTPK5924H ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE 1 , TIRUPUR. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI MURALI MOHAN, ADDL. CIT / DATE OF HEARING : 3 0 . 0 5 .201 7 / DATE OF P RONOUNCEMEN T : 30 . 0 5 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 3 , C OIMBATORE DATED 2 7 . 11 .201 6 RELEVANT TO THE ASSE SSMENT YEAR S 20 0 8 - 0 9 AND 2009 - 10 . 2. BOTH THE APPEAL S FILED BY THE ASSESSEE WERE ADJOURNED ON MANY OCCASIONS AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE FROM 07.04.2016 ONWARDS . MOREOVER, SINCE THERE WERE NO RESPONSE/INSTRUCTIONS I.T.A. NO S . 187 & 188 /M/16 2 FROM THE ASSESSEE , THE LD. COUNSEL FOR THE ASSESSEE HAS WITHDRAWN HIS VAKKALATH UNDER INTIMATION TO THE ASSESSEE. ACCORDINGLY, THE BENCH HAS DIRECTED THE REGISTRY TO ISSUE NOTICE TO THE ASSESSEE BY RPAD AND DESPITE SERVICE OF NOTICE [AD ON RECORD] TO THE ORIGINAL ADDRESS, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING OR ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF THE ASSESSEE. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S . 3 . THEREFORE, HAVING RE GARD 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 ITD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL S OF THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. 4 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 30 TH MAY , 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POO JARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 3 0 . 0 5 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / D R & 6. / GF.