Tenneco Automotive India Private Limited, Krishnagiri V. DCIT International Taxation Circle 2(2), CHENNAI

ITA 2639/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4898 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 02-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY , JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOU NTANT MEMBER ./ I.T.A.NO. 2 639 /MDS/2017 / ASSESSMENT YEAR :20 1 4 - 1 5 M/S. TENNECO AUTOMOTIVE INDIA PVT. LTD., NO. 122, SIPCOT INDUSTRIAL COMPLEX, HOSUR 635 126, KRISHNAGIRI DISTRICT, TAMIL NADU. [PAN: A ABCT3125D ] VS. THE DEPUTY CO MMISSIONER OF INCOME TAX , INTERNATIONAL TAXATION, CIRCLE 2(2) , ROOM NO. 410, 4 TH FLOOR, BSNL BUILDING, NO. 16, GREAMS ROAD, CHENNAI 600 0 06 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI N. MADHAVAN, ADDL. CIT / DATE OF HEARING : 0 2 . 0 4 .201 8 / DATE OF P RONOUNCEMENT : 03 . 04 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 16 , CHENNAI DATED 1 6 . 08 .201 7 RELEVANT TO THE ASSESSMENT YEAR 20 1 4 - 1 5 . 2. THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 0 2 .0 4 .201 8 BY SERVICE OF NOTICE THROUGH RPAD [A D ON RECORD]. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY I.T.A. NO. 2 639 /M/ 17 2 ADJOURNMENT PETITION HAS BEEN FILED ON BEHALF OF THE ASSESSEE. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 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 HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRA O HOLKAR (223 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 ON THE 03 RD APRIL , 2018 AT CHENNAI. SD/ - SD/ - ( S. JAYARAMAN ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 03 . 04 .201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.