Seshraj Enterprises Private Ltd., Coimbatore V. ACIT, Coimbatore

ITA 377/CHNY/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2507 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-05-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S JAYARAMAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI DR.O.K.NARAYANAN, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO.377/MDS/2013 (ASSESSMENT YEAR : 2009-10) M/S.SESHRAJ ENTERPRISES PVT LTD. 694-A,AVINASHI ROAD, P N PALAYAM, COIMBATORE 641 037. PAN:AADCS 8185 L VS. ASSISTANT COMMISSIONER OF INCOME TAX , COMPANY CIRCLE IV(I), COIMBATORE. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MR. S.J AYARAMAN, CIT DATE OF HEARING : 27 TH MAY, 2013 DATE OF PRONOUNCEMENT : 27 TH MAY, 2013 O R D E R PER VIKAS AWASTHY, JM: THE APPEAL HAS BEEN FILED BY THE ASSESSEE IMPUGNING THE ORDER OF THE CIT(A)-I, COIMBATORE DATED 04.12 .2012 FOR THE ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH AD ON 15.03.2012. THE NOTICE H AS BEEN RECEIVED BACK UN-SERVED WITH REMARK OF POSTAL AUTHO RITY DATED ITA NO.377/MDS/2013 2 18.03.2012 AS LEFT THE ASSESSEE HAS NOT TAKEN PAI N TO INFORM NEW ADDRESS FOR SERVICE OF THE NOTICE. IT SE EMS THAT THE ASSESSEE IS NOT KEEN TO FOLLOW THE APPEAL. NONE HA S 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 PROSECUTING THE APPEAL 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 TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR WA NT OF PROSECUTION. 4. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEA RING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BEN CH, IF SATISFIED WITH THE REASON FURNISHED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. ITA NO.377/MDS/2013 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON MONDAY, THE 27 TH DAY OF MAY, 2013 AT CHENNAI. SD/- SD/- (DR.O.K. NARAYANAN) (VIKAS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 27 TH MAY, 2013. K S SUNDARAM COPY TO: (1) APPELLANT (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.