Assistance to Indian Ministries Trust, Coimbatore V. ACIT, Coimbatore

ITA 2088/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7478 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.2088/MDS/2016 ( / ASSESSMENT YEAR: 2010-11) ASSISTANCE TO INDIAN MINISTRIES TRUST, NO.3, SENTHARMIZH NAGAR, PAPPAMPATTI TO EDAYARPALAYAM ROAD, EDAYARPALAYAM P.O., SULUR TALUK, COIMBATORE 641 016 V S THE ASST. COMMISSIONER OF INCOME TAX (EXEMPTIONS), TRICHY ROAD, COIMBATORE 641 018. PAN: AAATA7535P ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT /DATE OF HEARING : 23.03.2017 ! /DATE OF PRONOUNCEMENT : 23.03.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, COIMBATORE DATED 31.03.2016 IN IT APPEAL NO.33/14-15 FOR THE A SSESSMENT YEAR 2010-11. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMA TING THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 23 .03.2017. HOWEVER, ON 23.03.2017, NONE APPEARED ON BEHALF OF THE ASSES SEE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. SIMILARLY ON THE EARLIER 2 ITA NO.2088/MDS/2016 OCCASIONS I.E., ON 04.10.2016 & 03.01.2017 ALSO NON E APPEARED ON BEHALF OF THE ASSESSEE. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL F ILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DEL HI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 I TD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL IN LIMINE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 23 RD MARCH, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 23 RD MARCH, 2017 JR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF