R.Loganathan, CHENNAI V. ITO, CHENNAI

ITA 2280/CHNY/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8075 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-09-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• 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 BENCH (SMC) : CHENNAI . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER ./I.T.A. NO. 2280/MDS/2014 / ASSESSMENT YEAR : 2007-2008. SHRI. K. LOGANATHAN, 14 & 15, SEEVARAM VILLAGE, PERUNGUDI, CHENNAI 600 096. VS. THE INCOME TAX OFFICER, BUSINESS WARD IV(1) CHENNAI. [PAN ABFPL7038K] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. ASHISH TRIPATHI, IRS, JCIT. ! '# /DATE OF HEARING : 11-01-2017 $% '# /DATE OF PRONOUNCEMENT : 25-01-2017 / O R D E R WHEN THIS APPEAL WAS CALLED FOR HEARING, NOBODY AP PEARED FOR THE ASSESSEE. THE APPEAL WAS EARLIER POSTED F OR VARIOUS DATES NAMELY 27.11.2014, 05.03.2015, 27.05.2015, 25.08.20 15, 17.12.2015, 17.02.2016, 05.05.2016, 07.06.2016, 16.06.2016, 20. 06.2016, 14.07.2016, 13.10.2016, 09.01.2017. OUT OF THESE, A SSESSEE WAS REPRESENTED ON SIX HEARINGS WHEN ADJOURNMENTS WERE SOUGHT BY IT. THERE IS NO AUTHORIZATION OR VAKALATH ON RECORD THO UGH PETITION HAS ITA NO.2280/MDS/2014. :- 2 -: BEEN FIELD FOR ADJOURNMENT BY A PERSON CALLING HIMS ELF COUNSEL FOR APPELLANT. SINCE THERE IS NO POWER OF ATTORNEY OF ASSESSEE ON RECORD, THIS PETITION FOR ADJOURNMENT CANNOT BE CONSIDERED. 2. CONSIDERING THE FACTS AND CIRCUMSTANCES, I AM OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS 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 NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S DISMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 25TH DAY OF JANU ARY, 2017, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) ( )* / ACCOUNTANT MEMBER &'! / CHENNAI ( / DATED:25TH JANUARY, 2017. KV ) '+, -,' / COPY TO: 1. / APPELLANT 3. .' () / CIT(A) 5. ,12 '3 / DR 2. / RESPONDENT 4. .' / CIT 6. 24 5! / GF