DXN Herbal Manufacturing India Pvt. Ltd., Pondicherry V. ACIT, Pondicherry

ITA 2879/CHNY/2014

• Counselvise Citation: 287921714 RSA 2014
• Duration Of Justice: 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-10-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 24-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN IRS
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBE R AND SHRI. G. PAVAN KUMAR, JUDICIAL MEMBER ./I.T.A.NO.2879/MDS./2014 ( / ASSESSMENT YEAR :2011-2012) M/S. DXN HERBAL MANUFACTURING INDIA PVT. LTD, RS NO.14/4 & 142/5, WHIRLPOOL ROAD, THIRUVANDAR KOIL, PONDICHERRY 605 102. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, PONDICHERRY PAN AABCD 4141M ( /APPELLANT ) ( / RESPONDENT ) ! ' # / APPELLANT BY : NONE $% ! ' # /RESPONDENT BY : MR.P. RADHAKRISHNAN, IRS, JCIT & ' ' ( / DATE OF HEARING : 07.10.2015 ) ' ' ( /DATE OF PRONOUNCEMENT : 14.10.2015 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEV ED BY THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VI, CH ENNAI DATED ITA NO.2879/MDS/2014 2 30.09.2014 IN ITA NO.1681/13-14, PASSED UNDER SECTI ON 143(3) AND 250 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) FO R THE ASSESSMENT YEAR 2011-2012. 2. WHEN THE APPEAL WAS CALLED UP ON THE DATE OF HEA RING, NONE APPEARED ON BEHALF OF THE ASSESSEE. ON EARLIER DAT E OF HEARING I.E. 03.08.2015, THERE WAS A DIRECTION TO ISSUE A NOTICE BY RPAD. ACCORDINGLY, NOTICE WAS SENT AND WAS NOT CLAIMED BY THE ADDRESSE E AS PER THE NOTING ON THE ENVELOPE. TODAY ALSO AT THE TIME OF HEARI NG THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY AD JOURNMENT PETITION WAS FILED. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL BEFORE THE TR IBUNAL. THE ASSESSEE BEING A PRIVATE LIMITED COMPANY, SHOULD HAVE INTIMA TED CHANGE OF ADDRESS IF ANY, AS NOTICE ISSUED BY THE TRIBUNAL H AS RETURNED UNSERVED. IN THESE CIRCUMSTANCES, AS HELD BY I.T.A.T., DELHI BEN CH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LIMITED 38 ITD 320 THAT THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TI ME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE AP PEAL AND ALSO FOLLOWING DECISION OF THE CO-ORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF HELIOS AND MATHESON INFORMATION TECHNOLOGY LIMITED VS ITO IN ITA NO.134/MDS/2011, DATED 05.07.2011, WE HEREBY DISMISS THE APPEAL IN ITA NO.2879/MDS/2014 3 LIMINE. IT IS PERTINENT TO MENTION THAT THE LAW ASSISTS TO THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FILE A PET ITION TO RECALL THIS ORDER PROVIDED CONVINCING/SUFFICIENT CAUSE BE EXPLAINED F OR NON APPEARANCE ON THE SAID DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.2879/MDS/2014 IS DISMISSED ORDER PRONOUNCED ON WEDNESDAY, THE 14TH DAY OF OCT OBER,2015 AT CHENNAI. SD/- SD/- ( . ) (A.MOHAN ALANKAMONY) /ACCOUNTANT MEMBER ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER CHENNAI, DATED:-14.10.2015 KV * ' $'+, -,' /COPY TO: 1. ! /APPELLANT 2. $% ! /RESPONDENT 3. .' ( )/CIT(A) 4. .' /CIT 5. ,/ 0 $'1 /DR 6. 0 2 3 & /GF ITA NO.2879/MDS/2014 4