Institute of Management Committee Society Theni, Theni V. CIT-I, Madurai

ITA 2303/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1194 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 24-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR S MOHARANA
• Section: 12AA

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. NO.2303/MDS/2012 INSTITUTE OF MANAGEMENT COMMITTEE SOCIETY, THENI, THE PRINCIPAL, GOVT. I.T.I. (CAMPUS) MADURAI ROAD, THENI. [PAN:AAAAI5124J] VS. THE COMMISSIONER OF INCOME TAX I, MADURAI. (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RESPONDENT BY : DR. S. MOHARANA, CIT DATE OF HEARING : 04.03.2013 DATE OF PRONOUNCEMENT : 04.03.2013 ORDER PER S.S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL EMANATES FROM THE ORDER OF THE COMMISSIONER OF INCOME TAX - I, MADURAI DATED 06.09.2012 IN C. N O.464/198/2011-12/CIT-I PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT 196 1 [IN SHORT THE ACT]. 2. DURING THE COURSE OF HEARING, WE FIND THAT A DE FECT MEMO STANDS ISSUED TO THE ASSESSEE BY RPAD IN THE ADDRESS AS ME NTIONED IN COL 10 OF FORM NO. 36. THE NOTICE TO THE APPELLANT HAS ALSO B EEN RETURNED AS UNSERVED. THE ASSESSEE HAS NOT GIVEN ANY CHANGE O F ADDRESS ON RECORD OR I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.2303 2303 2303 2303/M/ /M/ /M/ /M/12 1212 12 2 ENGAGED ANY COUNSEL TO REPRESENT ITSELF. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. 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 APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON MONDAY, THE 4 TH OF MARCH, 2013 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (S.S. GODARA) JUDICIAL MEMBER CHENNAI, DATED, THE 04.03.2013 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.