M/s. Teeyam Leathers, CHENNAI V. ACIT, CHENNAI

ITA 2174/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8155 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-01-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 19-07-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA PAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH : CHENNAI . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER ./I.T.A. NO. 2174/MDS/2016. / ASSESSMENT YEAR : 2003-2004. M/S. TEEYAM LEATHERS, 49/1, WUTHUCATTAN STREET, CHENNAI 600 003. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE XII, CHENNAI 600 006. [PAN AABFT6983G] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. SUPRIYA PAL, IRS, JCIT. ! '# /DATE OF HEARING : 09-01-2017 $% '# /DATE OF PRONOUNCEMENT : 09-01-2017 / O R D E R I FOUND THAT THE APPEAL WAS EARLIER POSTED FOR HEAR ING ON 05.01.2017 AND AT THE REQUEST OF THE LD. AUTHORISE D REPRESENTATIVE FOR THE ASSESSEE, THE CASE WAS ADJOURNED TO 09.01.2 017 I.E. TO-DAY. WHEN THIS APPEAL WAS CALLED UP FOR HEARING, NONE AP PEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT REQUEST WAS REC EIVED. IN THE CIRCUMSTANCES, I AM OF THE OPINION THAT THE ASSESS EE IS NOT INTERESTED ITA NO. 2174/MDS/2016. :- 2 -: IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL), I DISMISS THE APPEAL FILED BY THE ASSESSEE, FOR NO N-PROSECUTION. 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON MONDAY, THE 9 TH JANUARY, 2017, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) $ %& / ACCOUNTANT MEMBER &'! / CHENNAI ( / DATED:9TH JANUARY, 2017. KV ) '+, -,' / COPY TO: 1 . / APPELLANT 3. .' () / CIT(A) 5. ,12 '3 / DR 2. / RESPONDENT 4. .' / CIT 6. 24 5! / GF