Sancheti & Co., Chennai V. DCIT, Business Circle XII, Chennai

ITA 2310/CHNY/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4898 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-12-2017
• Assessment Year: 1980-1981
• Appeal Filed On: 21-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN IRS
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , !' # $! # % . &' , ) + , [ BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./ I.T.A.NO. 2310/MDS/2017 / ASSESSMENT YEAR : 1980-1981 M/S. SANCHETI & CO NO.22, PERIA NAICKEN STREET, CHENNAI 600 079. VS. THE DEPUTY COMMISS IONER OF INCOME TAX, BUSINESS CIRCLE XII, CHENNAI. [PAN AOVPS 3571H ] ( -. / APPELLANT) ( /0-. /RESPONDENT) / APPELLANT BY : SHRI. D. ANAND, ADVOCATE /RESPONDENT BY : SHRI. B. SAGADEVAN, IR S, JCIT. / DATE OF HEARING : 17 - 01 - 2018 ! / DATE OF PRONOUNCEMENT : 30 - 01 - 201 8 1 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ASSESSEE HAS FILED THIS APPEAL WITH A DELAY OF TH REE DAYS. DESPITE REPEATED NOTICES ISSUED TO THE ASSESSEE, IT HAS NOT FILED A CONDONATION PETITION. ONLY ADJOURNMENT PETITIONS AR E ON RECORD. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN ITA NO. 2310/MDS/2017. :- 2 -: PROSECUTING THE APPEAL. FOLLOWING THE DECISION OF T HE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL), WE DISMISS THE APPEAL FILED BY THE ASSESSEE, FOR N ON- PROSECUTION. ASSESSEE IF IT CHOOSE IT CAN FILE A P ETITION FOR RESTORING OF THE APPEAL AND CONDONING THE DELAY. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED ON THURSDAY, THE 30TH DAY OF JANU ARY, 2018, AT CHENNAI. SD/- SD/- ( # $! # % . &' ) ( DUVVURU RL REDDY ) ) / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED:30TH JANUARY, 2018. KV %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF