Scope International Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

ITA 2290/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8250 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIO PAL
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER ./ I.T.A.NO.2290/MDS/2016 ( / ASSESSMENT YEAR: 2010-11) M/S. SCOPE INTERNATIONAL PVT.LTD., 1, HADDOWS ROAD, NUNGAMBAKKAM, CHENNAI-600 006. VS THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-VI(1) CHENNAI-34. PAN: AAECS9043E ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. SUPRIO PAL, JCIT /DATE OF HEARING : 26 TH OCTOBER, 2016 /DATE OF PRONOUNCEMENT : 26 TH OCTOBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL IS FILED BY THE ASSESSEE AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1 5 , CHENNAI DATED 24.05.2016 IN ITA NO.10/CIT(A)-15/2014-15 PASSED UNDER SECTION 143(3) R.W.S. 92CA(3) & 250(6) OF THE ACT. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 26.10.2016 . THE SAID NOTICE WAS DULY SERVED ON THE ASSESSEE AS EVIDENT FROM THE REC ORD. HOWEVER, AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. 2 ITA NO.2290 /MDS/2016 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL F ILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DEL HI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 I TD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAOHOLKAR (223 ITR 480), WE HEREBY DISMI SS THE APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 26 TH OCTOBER, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 26 TH OCTOBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF