M.Mohamed Fayaz, CHENNAI V. ITO Non Corporate Ward 11(2), CHENNAI

ITA 2564/CHNY/2017

• Counselvise Citation: [2018] 130 COUNSELVISE.COM (IT) 0027 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.2564/MDS/2017 ( / ASSESSMENT YEAR: 2013-14) SHRI M. MOHAMED FAYAZ, NO.4/2, HAJI SHEIK HUSSAI STREET, CHENNAI 600 014. VS THE ITO, NON-CORPORATE CIRCLE -1(2), CHENNAI 34. PAN: AGLPM9399K ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : NONE /RESPONDENT BY : NONE /DATE OF HEARING : 05.02.2018 ! /DATE OF PRONOUNCEMENT : 05.02.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI D ATED 21.09.2017 IN C.NO.852(18)/PCIT-8/2017-18 FOR THE ASSESSMENT YEA R 2013-14 PASSED U/S.263 OF THE ACT. 2. IN THIS APPEAL, NOTICE FOR HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 05.02.2018, BUT THE SAME WAS RETURNED UN-SERVED STATING LEFT. FURTHER, ON 05.02.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WA S RECEIVED. 2 ITA NO. 2564/MDS/2017 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 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE O F LATE TUKOJIRAO HOLKAR (223 ITR 480), WE HEREBY DISMISS THE APPEAL IN LIMINE. THE REGISTRY IS DIRECTED TO DISPATCH THIS ORDER TO THE ASSESSEE WITHIN A PERIOD OF 7 DAYS FROM THIS DAY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 5 TH FEBRUARY, 2018 AT CHENNAI. SD/- SD/- '# /CHENNAI, $% /DATED 5 TH FEBRUARY, 2018 RSR % '( )( /COPY TO: 1. , /ASSESSEE 2. -. /REVENUE 3. / ( )/CIT(A) 4. / /CIT 5. (01 2 /DR 6. 13 /GF ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER