Ganapathy Diliban , CHENNAI V. ACIT Non Corporate Circle 1 , CHENNAI

ITA 2061/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5789 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 24-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO. 2061 /MDS/2017 / ASSESSMENT YEAR :20 1 3 - 1 4 SHRI GANAPATHY DILIBAN, EXOTICA, 6 TH FLOOR, NO. 24, VENKATA NARAYANA ROAD, CHENNAI 600 0 17 . [PAN: A A JPG1939P ] VS. THE ASSISTANT COMMISSIONER OF INCO ME TAX, NON - CORPORATE CIRCLE 1 , C HENNAI . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI N. MADHAVAN , ADDL. CIT / DATE OF HEARING : 09 . 1 1 .201 7 / DATE OF P RONOUNCEMENT : 27. 11 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 2 , C HENNAI DATED 27 . 0 6 .201 7 RELEVANT TO THE ASSESSMENT YEAR 20 13 - 1 4 . 2. THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 09 . 11 .2017 BY SERVICE OF NOTICE [RPAD ON RECORD]. NONE APPEARED ON BEHALF OF THE ASSESSEE. MOREOVER, THE ASSESSEE HAS NOT RECTIFIED THE DEFECT NOTIFIED IN THE I.T.A. NO . 2061 /M/ 1 7 2 DEFECT MEMO THAT APPEAL FEES TO BE PAID UNDER SUB - HEAD OTHERS . 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 ITD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRA O HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 27 TH NOVEMBER , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTAN T MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 27 . 11 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.