Dr.D.Geetha, CHENNAI V. ITO, Thanjavur

ITA 3021/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86349 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR NISCHAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! # , $ & BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 3021/MDS/2014 ( / ASSESSMENT YEAR: 2010-11) DR.D.GEETHA, 225, RAILWAY STATION ROAD, PATTUKOTTAI. VS INCOME TAX OFFICER, WARD-I(1), THANJAVUR. PAN:AGMPG9872G ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : DR.NISCHAL, JCIT /DATE OF HEARING : 17 TH MARCH, 2015 /DATE OF PRONOUNCEMENT : 17 TH MARCH, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), TIRUCH IRAPALLI, DATED 04.09.2014 FOR THE ASSESSMENT YEAR 2010-11. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST A/D POSTING THE CASE FO R HEARING ON 17.03.2015. REGISTRY ISSUED DEFECT NOT ICE TO THE ASSESSEE TO FILE CONDONATION PETITION FOR THE DELA Y IN FILING OF THE APPEAL. THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICE. HOWEVER, AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS R ECEIVED. 2 ITA NO.3021 & /MDS/2014 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN I NDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON 'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR W ANT OF PROSECUTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH, 2015 AT CHENNAI. SD/- SD/- ( # ) ( & (# ) ( CHANDRA POOJARI ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER ( * / JUDICIAL MEMBER ( /CHENNAI, , /DATED 17 TH MARCH, 2015 SOMU ./ 0/ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .