Surendara Kumar Maloo, CHENNAI V. ITO, CHENNAI

ITA 207/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8587 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2016
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Section: 143(3)

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.207/MDS/2016 / ASSESSMENT YEAR : 2009-10 SHRI SURENDRA KUMAR MALOO NO.25/2, SHRI DURGA ASHIRVAD STORE LANE, PERIYAR NAGAR MOOLLAKADAI, CHENNAI 600060 VS. THE INCOME TAX OFFICER BUSINESS WARD XV(2) CHENNAI [PAN AAWPS 7029 P] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT / DATE OF HEARING : 15 - 09 - 2016 ! / DATE OF PRONOUNCEMENT : 15 - 09 - 2016 ) / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-5, CHENNA I, DATED 10.11.2015 IN I.T.A.NO.406/CIT(A)-5/13-14 FOR THE A SSESSMENT YEAR 2009-10 PASSED U/S 143(3) AND 250 OF THE INCOME-TA X ACT, 1961 (IN SHORT THE ACT ). 2. THE APPEAL WAS EARLIER POSTED FOR HEARING ON 27.6.2 016 AND AT THE REQUEST OF THE ASSESSEE, HEARING WAS ADJO URNED TO 15.9.2016. THE LD. AR HAS DULY NOTED THE DATE AS IS EVIDENT FR OM THE APPEAL ITA NO. 207/16 :- 2 -: FOLDER. DESPITE THIS, AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. FROM THE CONDUCT OF THE ASSESSEE I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS BEFORE 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 SAID DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH SEPTEMBER, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ) (G. PAVAN KUMAR) ' / JUDICIAL MEMBER '# / CHENNAI $% / DATED: 15 TH SEPTEMBER, 2016 RD %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF