Laljibhai M.patel, CHENNAI V. ITO, CHENNAI

ITA 2913/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90377 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 02-06-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 27-11-2014
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN JCITD R
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , . , , BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NOS.2913/MDS./2014 ASSESSMENT YEAR:2005-2006 SHRI LALJIBHAI M.PATEL, PROP.NAGAPPA TIMBER DEPOT, 195,NAGAPPA INDL. ESTATE, PUZHAL, CHENNAI 600 066. VS. INCOME TAX OFFICER, BUSINESS WARD XI(2) CHENNAI . PAN AAEPL 1284 B ( / APPELLANT ) ( / RESPONDENT ) ! ' # / APPELLANT BY : NONE $% ! ' # /RESPONDENT BY : MR.N.MADHAVAN, JCIT, D.R & ' ' () / DATE OF HEARING : 02.06.2015 *+ ' () /DATE OF PRONOUNCEMENT : 02.06.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)- IV, , CHENNAI, DATED 28.03.2014 IN ITA NO.740/13-14 PASSED UNDER SECTION 143(3) R.W.S. 147 OF THE ACT. ITA NO.2913 /MDS/14 2 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NOBOD Y APPEARED ON BEHALF OF THE ASSESSEE TO PURSUE THE APPEAL DESP ITE NOTICES BEING SENT TO THE ASSESSEE BY REGISTERED POST. THE ASSESS EE HAS ALSO NOT APPEARED BEFORE THE LD.CIT(A) AND THE APPELLATE OR DER WAS PASSED EX-PARTE. THEREFORE, WE ARE OF THE OPINION THAT TH E ASSESSEE IS NOT INTERESTED IN CONDUCTING THE CASE, HENCE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C.I.T. V S. MULTIPLAN (INDIA) LTD.(38 ITD 320) (DEL.), WE HEREBY DISMISS THE APPE AL FILED BY THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON THE 2 ND JUNE, 2015. SD/- SD/- ( . . . ) ( N.R.S.GANESAN ) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 2 ND JUNE, 2015 . K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE