Seventh Day Adventist Publishing Association (P) Ltd., CHENNAI V. ITO (OSD), CHENNAI

ITA 3078/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86377 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-03-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 18-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' $ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 3078/MDS/2014 ( / ASSESSMENT YEAR: 2010-11) M/S. SEVENTH DAY ADVENTISTS PUBLISHING ASSOCIATION (P) LTD. A4, 148 III AVENUE, ANNA NAGAR, CHENNAI-600 040. VS JOINT DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI. PAN:AAACS9034K ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. S.DAS GUPTA, JCIT /DATE OF HEARING : 24 TH MARCH, 2015 /DATE OF PRONOUNCEMENT : 27 TH MARCH, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-VII, CH ENNAI DATED 13.10.2014 FOR THE ASSESSMENT YEAR 2010-11. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY RPAD POSTING THE CASE FOR HEARING ON 24.03.2015 TO THE ADDRESS GIVEN IN FORM NO.36 WHICH WAS RETURNED UNSERVED. HOWEVER, AT THE TIME OF HEARIN G, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 2 ITA NO.3078/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 WA NT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MARCH , 2015 AT CHENNAI. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDRA PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER * /CHENNAI, / /DATED 27 TH MARCH, 2015 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .