K.S.Sridhar, CHENNAI V. ITO, CHENNAI

ITA 3249/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7798 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 28-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.3249/MDS/2016 ( / ASSESSMENT YEAR: 2007-08) SHRI K. SRIDHAR, NO.4, GANDHI NAGAR, ALWARTHIRUNAGAR, CHENNAI 600 087 VS THE INCOME TAX OFFICER, SALARY WARD 6(2), CHENNAI 34. PAN: AMFPS0388A ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT ! /DATE OF HEARING : 15.02.2017 '# ! /DATE OF PRONOUNCEMENT : 15.02.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI DATED 25.04.2016 IN ITA NO.14/CIT(A)-15/13-14 AND IT PERTAINS TO ASSE SSMENT YEAR 2007-08. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CARD INTIMATIN G THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 15.02.2017, BUT THE SAME WAS RETURNED UN-SERVED. MOREOVER, ON 15.02.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEI VED. FURTHER THE 2 I.T.A. NO.3249/MDS/2016 APPEAL IS BARRED BY 145 DAYS. ON PERUSING THE FILE IT IS ALSO NOTICED THAT THE ASSESSEE HAS NOT REMITTED APPEAL FEES SINCE THE AMO UNT OF RS.10,000/- IS PAID UNDER THE HEAD TAX ON REGULAR ASSESSMENT. 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 DELHI 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 IN THE CASE OF LA TE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL IN LIMINE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 15 TH FEBRUARY, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER $% /CHENNAI, &' /DATED 15 TH FEBRUARY, 2017 JR. ' )* +* /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. *-. / /DR 6. .0 /GF.