M/s Madras Cements Ltd., Chennai V. THE DCIT, CIRCLE-3(1), Vijayawada

ITA 369/VIZ/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1118 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 01-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2013
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , ' BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A. NOS. 369, 370, 371 & 372/VIZAG/2013 ( / ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11&2011-12) M/S. MADRAS CEMENTS LTD., K.S.R. NAGAR, JAGGAIAHPET TALUK, KRISHNA DIST., A.P. VS. DEPUTY COMMISSIONE R OF INCOME TAX, CIRCLE-3(1)(TDS), VIJAYAWADA [ PAN: AABCM8375L ] ( ) / APPELLANT) ( *+) / RESPONDENT ) ' # / APPELLANT BY : NONE &'' # / RESPONDENT BY : SMT. D. KOMALI KRISHNA , DR # + / DATE OF HEARING : 06 - 06 - 2016 # + / DATE OF PRONOUNCEMENT : 06 - 06 - 2016 / O R D E R PER BENCH: THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (AP PEALS), VIJAYAWADA DATED 25-03-2013 FOR THE A.YS. 2008-09, 2009-10, 20 10-11 & 2011-12. M/S. MADRAS CEMENTS LTD., 2 SINCE THE FACTS ARE IDENTICAL, THEY ARE HEARD TOGET HER AND DISPOSED-OFF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. IN THIS CASE, APPEALS WERE INITIALLY FIXED FOR H EARING ON 27-11-2015. THE ASSESSEE, HOWEVER, SOUGHT ADJOURNM ENT OF THE HEARING FIXED ON 27-11-2015 VIDE HIS LETTER DT. 20- 11-2015. THEREAFTER, THE HEARING WAS FIXED ON 28-01-2016. H OWEVER, NONE APPEARED FOR THE ASSESSEE ON THE DATE OF HEARI NG. THEREAFTER, THE CASE WAS FIXED FOR HEARING ON 06-04 -2016, 01-06-2016 AND 06-06-2016. HOWEVER, THE ASSESSEE N EITHER APPEARED NOR FILED ANY PETITION SEEKING ADJOURNMENT OF THE HEARING. IN THIS VIEW OF THE MATTER, IT APPEARS TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL BEFORE TH E TRIBUNAL. AS HELD BY THE ITAT DELHI BENCH, IN THE CASE OF CIT VS . MULTIPLAN (INDIA) LTD., [38 ITD 320], THERE MAY BE VARIOUS RE ASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE DESIGN OR ABSENCE OF PARTICULAR NE ED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRES ENT CASE, WE DISMISS THE APPEALS FILED BY THE ASSESSEE IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL T HIS ORDER, IF M/S. MADRAS CEMENTS LTD., 3 THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEH ALF OF THE ASSESSEE ON 06-06-2016. 3. IN THE RESULT, APPEALS FILED BY THE ASSESSEE IN ITA NOS. 369, 370, 371 & 372/VIZAG/2013 ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2016 SD/- SD/- ( . ) ( . ) ( V. DURGA RAO ) ( G. MANJUNATHA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / /VISAKHAPATNAM: 3 / DATED : 06-06-2016 TNMM # & 5/ 6// COPY OF THE ORDER FORWARDED TO :- 1. ' / THE APPELLANT M/S. MADRAS CEMENTS LTD., K.S.R. NAGAR, JAGGAIAH PET TALUK, KRISHNA DIST. A.P. REGD. OFFICE AT: RAMAMAND IRAM, RAJAPALAYAM, C/O. V. JAGADISAN, CHARTERED ACCOUNTANT, # 245, T.T.K. ROAD, RESIDENCY APARTMENTS, ALWARPET, CHENNAI. 2. &'' / THE RESPONDENT THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(TDS), VIJAYAWADA. 3. 9 () / THE CIT(A), VIJAYAWADA 4. 9 / THE CIT(TDS), VIJAYAWADA M/S. MADRAS CEMENTS LTD., 4 5. / & >, + > , / / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // AB > ( SR.PRIVATE SECRETARY ) + > , / / ITAT, VISAKHAPATNAM