Deen Dayal Medical And Educational Trust, Thiruvallur V. Addl. CIT, CHENNAI

ITA 3331/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7911 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 30-01-2017
• Assessment Year: misc
• Appeal Filed On: 09-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PATHLAVATH PEERYA
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 201

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 3331 /MDS/2016 M /S DEEN DAYAL MEDICAL AND EDUCATIONAL TRUST, NO. 61, D.D. NAGAR BUS STOP, KUNNAVALAM POST, [CHENNAI TO TIRUPATHI NATIONAL HIGHWAY], TIRUVALLUR TK & DT., TIRUVALLUR 631 210. [PAN: A A ATD2757M ] VS. THE PRINCIPAL COMMISSIONER OF INCOME TAX , C ENTRAL 2, CHENNAI 600 034 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI PATHLAVATH PEERYA , CIT - DR / DATE OF HEARING : 3 0 . 0 1 .201 7 / DATE OF P RONOUNCEMENT : 31 . 0 1 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI DATED 30 . 0 9 .20 1 6 PASSED UNDER SECTION 1 2AA(3 ) OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] . 2. D ESPITE ISSUANCE OF NOTICE OF HEARING, WHEN THE APPE AL WAS TAKEN UP FOR HEARING ON 3 0 .0 1 .201 7 , NONE APPEARED ON BEHALF OF THE ASSESSEE OR A NY I.T.A. NO . 3331 /M/ 1 6 2 ADJOURNMENT REQUEST HAS BEEN FILED BY THE ASSESSEE. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRA O HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 31 ST JANUARY , 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEM BER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 31 . 0 1 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF .