Kailash Shipping Services P Ltd., CHENNAI V. ACIT, CHENNAI

ITA 369/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4760 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 09-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 18-02-2016
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , J UDICIAL MEMBER ./ I.T.A.NO. 369 /MDS/2016 / ASSESSMENT YEAR :20 1 0 - 1 1 KAILASH SHIPPING SERVICES P. LTD., NO. 23, PT LEE CHENGALVARAYA NAICKER MAALIGAI, II FLOOR, PARRYS, CHENNAI 600 001. [PAN: A A A C K2806R ] VS. THE ASSISTANT COMMISS IONER OF INCOME TAX , COMPANY CIRCLE II(4) , NUNGAMBAKKAM HIGH ROAD, CHENNAI 34 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI SHIVA SRINIVAS , J CIT / DATE OF HEARING : 0 9 . 0 2 .201 7 / DATE OF P RONOUNCEMENT : 26 . 0 4 .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. COMMISSIONER OF INCO ME TAX (APPEALS) 8 , CHENNAI DATED 23 . 1 1 .201 5 RELEVANT TO THE ASSESSMENT YEAR 20 1 0 - 11. 2. T HE APPEAL OF THE ASSESSEE WAS INSTITUTED ON 18.02.2016 AND POSTED FOR HEARING ON 12.04.2016 BY SERVICE OF NOTICE. THE HEARING OF I.T.A. NO . 369 /M/ 1 6 2 THE APPEAL WAS ADJOURNED TO 07.06.2 016 AS PER THE LETTER DATED 12.04.2016 OF THE LD. COUNSEL FOR THE ASSESSEE. AGAIN THE APPEAL WAS POSTED FOR HEARING AND AT THE REQUEST OF LD. COUNSEL FOR THE ASSESSEE, THE HEARING WAS ADJOURNED TO 29.08.2016. SINCE BENCH DID NOT FUNCTION ON 29.08.2016 , THE HEARING OF THE APPEAL WAS ADJOURNED TO 23.11.2016. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 23.11.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE, THE BENCH HAS DIRECTED THE REGISTRY TO ISSUE NOTICE BY RPAD BY POSTING THE APPEAL FOR HEARING ON 09.02.2017. THE NOTICE BY RPAD WAS RETURNED BACK WITH REMARKS THAT LEFT . THE FIRST NOTICE FIXING THE APPEAL FOR HEARING ON 12.04.2016 AS WELL AS SUBSEQUENT NOTICE DATED 10.12.2016 WAS ISSUED ON THE ASSESSEE ON THE SAME ADDRESS AS WAS GIVEN BY THE ASS ESSEE IN FORM 36. THE ASSESSEE HAS ALSO NOT FILED ANY CHANGE OF ADDRESS. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT REQUEST HAS BEEN FILED BY THE ASSESSEE , 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 TRI BUNAL 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 TUKOJIRAO HOLKAR (223 I.T.A. NO . 369 /M/ 1 6 3 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 26 TH APRIL, 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 26. 0 4 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.