Farida Shoes Pvt Ltd., CHENNAI V. Addl. CIT, CHENNAI

ITA 206/CHNY/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2405 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR S MOHARANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENN AI BEFORE SHRI ABRAHAM P.GEORGE ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD , JUDICIAL MEMBER .. ITA NO.206/MDS./2013 ASSESSMEN T YEAR:2008-09 M/S.FARIDA SHOES PVT. LTD., M/S.AKBER RIFA & CO., FLAT NO.C-8,ORCHARD MANOR APTS.,NO.3, DIWAN RAMA ROAD, PURASAIWALKAM, CHENNAI-84. VS. ADDL. COMMISSIONER OF INCOME TAX, COMPANY RANGE II, CHENNAI. PAN AAACF 0496 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : DR.S.MOHARANA, CIT,DR DATE OF HEARING : 11.04.13 DATE OF PRONOUNCEMENT : 11.0 4.13 O R D E R PER ABRAHAM P GEORGE, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST AN ORDER DATED 27.11.2012 OF COMMISSIONER OF INCOME TAX (AP PEALS)-IX, CHENNAI FOR ASSESSMENT YEAR 2008-09. ITA.206 /MDS/13 2 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NOBOD Y APPEARED ON BEHALF OF THE ASSESSEE. NOTICE FOR HEA RING WAS SENT TO THE ASSESSEE ON 20.02.13. FROM THE ACKNOWLEDGE MENT CARD OF THE POST OFFICE PLACED ON RECORD, IT IS SEEN THA T THE ASSESSEE HAS RECEIVED THE NOTICE OF HEARING ON 25.02.2013. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING HIS CASE. FOLLOWING THE DECISION OF TH E DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C.I.T. VS. MULTIPLAN (INDIA) LTD. ( 38 ITD 320 )(DEL.), WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 11 TH APRIL, 2013. SD/- SD/- (CHALLA NAGENDRA PRASAD ) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 11 TH APRIL, 2013. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE ITA.206 /MDS/13 3