M/s. Sivasakthi Environmental Trust, Salem V. ITO, Salem

ITA 2368/CHNY/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8604 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 17-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 2; 143(3)

Judgement Text

आयकर अपील य अ धकरण, ‘बी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी ए. मोहन अलंकामणी , लेखा सद य एवं ी जी.पवन क ु मार, या$यक सद य के सम% BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER आयकरअपीलसं./I . T . A. N o s. 2 36 7 & 2 36 8/ M d s / 20 1 6 ( नधा रणवष / A ss e ssm en t Ye a r s : 20 1 1 - 1 2 & 20 10 - 1 1) M/s. Sivasakthi Environment Trust B-5, Palace Tower Commercial Complex, Cherry Road, Salem-636 001. V s The Income Tax Officer, Ward-I(1), Salem. P A N: A A G T S 10 6 3 H (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : None यथ क ओरसे/Respondent by : Mr. Supriyo Pal, JCIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 10 th November, 2016 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 10 th November, 2016 आदेश / O R D E R Per A. Mohan Alankamony, AM:- Both these appeals are filed by the assessee aggrieved by the separate orders of the learned Commissioner of Income Tax (Appeals), Salem both dated 27.07.2016 in ITA Nos.145/2014-15 & 34/2013-14 respectively passed under section 143(3) r.w.s. 250(6) of the Act. 2. In these appeals, notice of hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeals are fixed for hearing on 10.11.2016. The said notice was duly served on the assessee as evident from the record. However, 2 ITA Nos.2367 & 2368 /Mds/2016 at the time of hearing, none appeared on behalf of the assessee, nor any request for adjournment was filed. 3. In view of the above, we are of the considered opinion that the assessee is not interested in pursuing the appeals filed before this Tribunal. Hence, following the decision of the Delhi Bench in the case of CIT v. Multiplan India P. Ltd., reported in 38 ITD 320 and the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late TukojiraoHolkar (223 ITR 480), we hereby dismiss both these appeals in limine. 4. In the result, both the appeals of the assessee are dismissed. Order pronounced in the open court on the 10 th November, 2016 Sd/- Sd/- (जी.पवन क ु मार ) (ए. मोहन अलंकामणी ) (G.Pavan Kumar) ( A.Mohan Alankamony ) #या यक सद%य /Judicial Member लेखा सद%य / Accountant Member चे#नई/Chennai, (दनांक/Dated 10 th November, 2016 somu आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF