Subbunadar Chandrasekar @ S.C.Sekar, CHENNAI V. DCIT, CHENNAI

ITA 363/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9647 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-07-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , . , # $ BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.363 & 364/MDS/2016 ( / ASSESSMENT YEARS: 2011-12 & 2012-13) SHRI SUBBUNADAR CHANDRASEKAR @ S.C.SEKAR, 19, THAMBUSAMY ROAD, KILPAUK, CHENNAI-600 010. VS THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-VI(3), / INCOME TAX OFFICER, CORPORATE WARD-6(3), 121, NUNGAMBAKKAM HIGH ROAD, CHENNAI-600 034. PAN: AAEPC4430C ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 18 TH APRIL, 2016 /DATE OF PRONOUNCEMENT : 18 TH APRIL, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AGGRIEVED BY THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI B OTH DATED 15.12.2015 IN ITA. NOS. 22 & 261/CIT(A)-15/14 -15 PASSED UNDER SECTION 143(3) R.W.S. 250(6) OF THE ACT. 2. IN BOTH THESE APPEALS, NOTICE OF HEARING WAS SE NT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMEN T CARD INTIMATING THE ASSESSEE THAT THE APPEALS ARE FIXED FOR 2 ITA NOS.363 & 364/MDS/2016 HEARING ON 18.04.2016. HOWEVER, AT THE TIME OF HEAR ING, 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 APPEALS 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 TUKOJIRAOHOLKAR (223 ITR 480), WE DISMISS THESE TWO APPEALS IN LIMINE . 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSE SSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 18 TH APRIL, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 18 TH APRIL, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF