S & S Goods Private Limited, CHENNAI V. ACIT, CHENNAI

ITA 3380/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7936 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-02-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B NAVEEN KUMAR

Judgement Text

1 I.T.A. NO.3380/MDS/16 , .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.3380/MDS/2016 ( / ASSESSMENT YEAR: 2012-13) M/S S & S GOODS PVT. LTD., SUITE A, ALSA DEER PARK, 108, VELACHERY ROAD, GUINDY, CHENNAI - 600 032. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 15(1), CHENNAI - 600 034. PAN: AAGCS 9582 A ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI B. NAVEEN KUMAR, JCIT ! /DATE OF HEARING : 7 TH FEBRUARY, 2017 '# ! /DATE OF PRONOUNCEMENT : 7 TH FEBRUARY, 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, CHE NNAI DATED 25.10.2016 AND IT PERTAINS TO ASSESSMENT YEAR 2012- 13. 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 07.02.2017. HOWEVER, AT THE TIME 2 I.T.A. NO.3380/MDS/16 OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 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 DEL HI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 I TD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAOHOLKAR (223 ITR 480), WE DISMISS THE APPEA L IN LIMINE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 7 TH FEBRUARY, 2017. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER %& /CHENNAI, '( /DATED 7 TH FEBRUARY, 2017 KRI. () *+ ,+ / COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. +/0 1 /DR 6. 02 3 /GF .