Grateful Foundation, Coimbatore V. CIT, Coimbatore

ITA 2158/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0857 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE SHRI ABRAHAM P.GEORGE , ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO.2158/MDS/2012 M/S. GRATEFUL FOUNDATION, C/O. TSV. RAJAGOPAL, 34, KALINGARAYAR STREET, COIMBATORE-641 009 PAN:AABTJ5378D VS. COMMISSIONER OF INCOME TAX-I 63, RACE COURSE ROAD, COIMBATORE-641 018. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MR.SHAJ I P.JACOB, ADDL. CIT DATE OF HEARING : 19 TH FEBRUARY, 2013 DATE OF PRONOUNCEMENT : 19 TH FEBRUARY, 2013 O R D E R PER VIKAS AWASTHY, JM: THE APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST ORDER DATED 31 ST AUGUST, 2012 OF COMMISSIONER OF INCOME TAX -I, COIMBATORE PASSED UNDER SECTION 12AA(1)(B)( II) OF THE INCOME TAX ACT, 1961. 2. THE APPEAL WAS FIXED FOR HEARING TO-DAY I.E. 19.02.2013, REGARDING WHICH NOTICE OF HEARING WAS S ENT TO THE ASSESSEE BY REGISTERED AD POST AND THE SAME WAS D ULY SERVED ON THE ASSESSEE ON 10.12.2012, AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGEMENT CARD PLACED ON RECORD. DESP ITE ITA NO.2158/MDS/2012 2 NOTICE, AT THE TIME OF HEARING, NONE APPEARED ON BE HALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEI VED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN I NDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON 'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR WA NT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON TUESDAY, THE 19 TH DAY OF FEBRUARY, 2013 AT CHENNAI. SD/- SD/- (ABRAHAM P.GEORGE ) (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 19 TH FEBRUARY, 2013. SOMU COPY TO: (1) APPELLANT (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.