LLM Appliances Limited (now converted as LLM Apliances Private Limited), CHENNAI V. ACIT, CHENNAI

ITA 369/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4505 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 13-02-2017
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 369/MDS/2017 / ASSESSMENT YEAR :2006 - 07 LLM APPLIANCES LIMITED [NOW CONVERTED AS LLM APPLIANCES PRIVATE LIMITED], NO. 1/3, ANNACHHI BUILDING, SOUNDARAJAN STREET, T. NAGAR, CHENNAI 60 0 0 17 . [ PAN:A AACL1900F ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II(4), CHENNAI 600 034. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI A.V. SREEKANTH , JCIT / DATE OF HEARING : 2 6 . 0 4 .201 7 / DATE OF P RONOUNCEMENT : 30. 0 5 .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 INCOME TAX (APPEALS) 8 , CHENNAI DATED 31 . 10 .201 6 RELEVANT TO THE ASSESSMENT YEAR 20 06 - 07. 2. DESPITE SERVICE OF NOTICE [AD ON RECORD], NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING OR ANY ADJOURNMEN T I.T.A. NO . 36 9 /M/ 17 2 APPLICATION FILED ON BEHALF OF 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 TUKOJIRAO 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 30 TH MAY , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMB ER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 30. 0 5 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.