Appeal Details
Counselvise Citation
[2017] 130 COUNSELVISE.COM (IT) 7902 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
2 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-01-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2010-2011
Appeal Filed On
01-11-2016
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH : CHENNAI . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER ./I.T.A. NO. 3057/MDS/2016 / ASSESSMENT YEAR : 2010-2011. TRANS TEMPO PVT. LTD, NO.5,MOORES ROAD, EGMORE, CHENNAI 600 006. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 3(2) CHENNAI 600 034. [PAN AABCT 2717R] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. SUPRIYO PAL, IRS, JCIT. ! '# /DATE OF HEARING : 10-01-2017 $% '# /DATE OF PRONOUNCEMENT : 31-01-2017 / O R D E R WHEN THIS APPEAL WAS CALLED FOR HEARING, NOBODY A PPEARED FOR THE ASSESSEE BUT ADJOURNMENT PETITION WAS FILED BY A CHARTERED ACCOUNTANTS FIRM. I FIND THAT ASSESSEE HAD GIVEN AU THORIZATION FOR AN ADVOCATE FIRM AND NOT FOR A CHARTERED ACCOUNTANTS FIRM. THUS THERE IS NO AUTHORIZATION OR VAKALATH ON RECORD, FOR THE COU NSEL WHO HAS FILED THE PETITION FOR ADJOURNMENT. SINCE ITA NO.3057/MDS/2016 :- 2 -: THERE IS NO POWER OF ATTORNEY OF ASSESSEE ON RECORD , THIS PETITION FOR ADJOURNMENT CANNOT BE CONSIDERED. 2. CONSIDERING THE FACTS AND CIRCUMSTANCES, I AM OF T HE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL), I DISMISS THE APPEAL FILED BY THE ASSESSEE, FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S DISMISSED. ORDER PRONOUNCED ON TUESDAY, THE 31 ST DAY OF JANUARY, 2017, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) $ %& / ACCOUNTANT MEMBER &'! / CHENNAI ( / DATED: 31 JANUARY, 2017. KV ) '+, -,' / COPY TO: 1 . / APPELLANT 3. .' () / CIT(A) 5. ,12 '3 / DR 2. / RESPONDENT 4. .' / CIT 6. 24 5! / GF
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