K.James Bhaskar L/R of Smt.A.K.Swarnamal, Tuticorin V. ITO, Tuticorin

ITA 2273/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0846 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI. BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT & SHRI S.S. GODARA, JUDICIAL MEMBER I.T.A. NOS.2272, 2273, 2274 AND 2275/MDS/2012 ASSESSMENT YEARS : 1982-83, 83-34, 84-85 & 85-86 K. JAMES BHASKAR, L/R OF SMT. A.K. SWARNAMMAL, SIVANKOIL STREET, OOTAPIDARAN, THOOTHUKUDI DISTRICT. [PAN:BNXPB4505H] VS. THE INCOME TAX OFFICER, WARD I(3), THOOTHUKUDI. (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RESPONDENT BY : SHRI GURU BASHYAM, JCIT DATE OF HEARING : 13.02.2013 DATE OF PRONOUNCEMENT : 13.02.2013 ORDER PER S.S. GODARA, JUDICIAL MEMBER THESE FOUR ASSESSEES APPEAL EMANATE FROM THE COMM ON ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) I, MADURAI DAT ED 31.05.2012 PASSED IN ITA NO. 0177 TO 0180/07-08 FOR ASSESSMENT YEARS 1982-83, 83-84, 84-85 AND 85-86 RESPECTIVELY; IN PROCEEDINGS UNDER SECTIO N 143(3) R.W.S. 254 OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. 2. IN THE COURSE OF HEARING, WE FIND THAT DESPITE S ERVICE OF NOTICE ALONG WITH DEFECT NOTE ON 18.12.2012 ON THE ASSESSEE FIXI NG THE CASE FOR HEARING ON TODAY I.E. 13.02.2013, THE ASSESSEE HAS REMOVED THE DEFECT BY FILING THE I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .2272 2272 2272 2272- -- -2275 2275 2275 2275/M/ /M/ /M/ /M/12 1212 12 2 CONDONATION PETITION IN NON-JUDICIAL STAMP PAPER. H OWEVER, HE HAS NOT APPEARED WHEN THE APPEAL IS CALLED FOR HEARING NOR HE HAS FILED ANY VAKALATH/POWER OF ATTORNEY IN FAVOUR OF ANY ADVOCAT E/C.A. OR FILED ANY ADJOURNMENT APPLICATION. SO, IT IS INFERRED THAT IT 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 H ONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (22 3 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 13 TH OF FEBRUARY, 2013 AT CHENNAI. SD/ - SD/ - (DR. O.K. NARAYANAN) VICE-PRESIDENT (S.S. GODARA) JUDICIAL MEMBER CHENNAI, DATED, THE 13.02.2013 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.