3M Electro and Communication India Private Limited, Bengaluru V. JCIT Puducherry Range, Puducherry

ITA 2286/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5572 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 19-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO. 22 86 /MDS/2017 / ASSESSMENT YEAR :20 09 - 1 0 3M ELECTRO AND COMMUNICATION INDIA PVT. LTD., CONCORDE BLOCK, UB CITY 24, VITTAL MALLYA ROAD, BENGALURU 560 001. [PAN: A A ACP1896N ] VS. THE JOINT CO MMISSIONER OF INCOME TAX , PUDUCHERRY RANGE, PUDUCHERRY. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MRS. S. VIJAYAPRABHA, J CIT / DATE OF HEARING : 0 5 . 12 .201 7 / DATE OF P RONOUNCEMENT : 27 . 12 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - PUDUCHERRY , PUDUCHERRY, DATED 1 9 . 0 6 .201 7 RELEVANT TO THE ASSESSMENT YEAR 20 09 - 1 0 . 2. THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 0 5 . 12 .2017 BY SERVICE OF NOTICE [RPAD ON RECORD]. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BE EN FILED. FURTHER, THE ASSESSEE I.T.A. NO . 22 86 /M/ 1 7 2 HAS NOT RECTIFIED THE DEFECTS NOTIFIED IN THE DEFECT MEMO THAT APPEAL FEES TO BE PAID UNDER SUB - HEAD OTHERS . HENCE, IT IS INFERRED THAT THE ASSESSEE 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 HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRA O HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 27 TH DECEMBER , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTAN T MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 27 . 1 2 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.