LCI Properties Pvt. Ltd., CHENNAI V. ITO, CHENNAI

ITA 392/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9582 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-10-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2016
• 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.392/MDS/2016 ( / ASSESSMENT YEAR: 2012-13) M/S. LCI PROPERTIES PVT.LTD., 11, KONDI CHETTY STREET, PARRYS CHENNAI-600 001. VS THE INCOME TAX OFFICER, CORPORATE WARD-4(4), CHENNAI-34. PAN: AAACL9196P ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 21 ST APRIL, 2016 /DATE OF PRONOUNCEMENT : 4 TH MAY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL IS FILED BY THE ASSESSEE AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)- 8, CHENNAI DATED 12.11.2015 IN ITA.NO. 119/2014-15 PASSED UNDER SECTION 143(3) & 250(6) OF THE ACT. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT CA RD INTIMATING THE ASSESSEE THAT THE APPEAL IS FIXED FOR HEARING ON 21.04.2016. HOWEVER, THE NOTICE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES. AT THE TIME OF HEARING T HE APPEAL, 2 ITA NO.392/MDS/2016 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION FILED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING 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 TUKOJIRAOHOLKAR (223 ITR 480), WE HEREBY DISMISS TH E APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 4 TH MAY, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 4 TH MAY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF