The Govt. Telecommunication Employees Co-op. Society Ltd., CHENNAI V. ITO, CHENNAI

ITA 2899/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7516 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 07-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! . , % !& BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NOS.2898 & 2899/MDS/2016 ( / ASSESSMENT YEARS: 2012-13 & 2013-14) THE GOVT. TELECOMMUNICATION EMPLOYEES CO-OPERATIVE SOCIETY LTD., NEW NO.112, OLD NO.37A, SEMBUDOSS STREET, CHENNAI - 1. VS THE INCOME TAX OFFICER, NON CORPORATE WARD 12(3), CHENNAI 34. PAN: AABAT3072B ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT ! /DATE OF HEARING : 15.03.2017 '# ! /DATE OF PRONOUNCEMENT : 15.03.2017 / O R D E R PER A. MOHAN ALANKAMONY, AM: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 13, CHENNAI DATED 04.08.2016 IN ITA NO.21/CIT(A)-13/2012-13 FOR THE ASSESSMENT YEAR 2012-13 & ITA NO.108/CIT(A)-13/AY 2 013-14 FOR THE ASSESSMENT YEAR 2013-14. 2. ON THE EARLIER OCCASION DATED 02.01.2017 THE LD. AR HAD SOUGHT ADJOURNMENT VIDE HIS LETTER DATED 29.12.2016 AND TH E SAME WAS 2 I.T.A. NO.2898 & 2899/MDS/2016 GRANTED. FURTHER BOTH THE PARTIES WERE INTIMATED I N THE OPEN COURT REGARDING THE NEXT DATE OF HEARING WHICH WAS FIXED ON 15.03.2017. HOWEVER, ON THE SAID DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS FILED BY THE LD. AR. 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 I N THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL IN LIMINE. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH, 2017. SD/- SD/- ( . ) )) ) (G. PAVAN KUMAR) $ %& /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '$ /CHENNAI, (% /DATED 15 TH MARCH, 2017 JR. % *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - ( )/CIT(A) 4. - /CIT 5. +./ 0 /DR 6. /1 /GF.