Ramya Shrinivas Bhat, CHENNAI V. ITO, CHENNAI

ITA 434/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9644 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Keywords: Transfer pricing; International transaction

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , ! ', $ %& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./ ITA NO.434/MDS/2016 ( )( / ASSESSMENT YEAR : 2008-09 MRS. RAMYA SHRINIVAS BHAT, C/O PREMA VIJAYKUMAR, NO.1, MONTIETH ROAD, EGMORE, CHENNAI - 600 008. PAN : AONPB 8991 A V. THE INCOME TAX OFFICER, INTERNATIONAL TRANSACTION 1(1), INCOME TAX DEPARTMENT, CHENNAI - 600 034. (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : NONE -.+, / 0 / RESPONDENT BY : SH. P. RADHAKRISHNAN, JCIT 1 / 2$ / DATE OF HEARING : 19.04.2016 34) / 2$ / DATE OF PRONOUNCEMENT : 19.04.2016 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I6, CHENNA I, DATED 27.11.2015 AND PERTAINS TO ASSESSMENT YEAR 2008-09. 2 I.T.A. NO.434/MDS/16 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.0 4.2016, NO ONE APPEARED FOR ASSESSEE EVEN THOUGH THE ASSESS EE HAS RECEIVED THE NOTICE BY RPAD. THE REGISTRY HAS PLAC ED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF N OTICE ON THE ASSESSEE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (AP PELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE A SSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 19.04.2016 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.434/MDS/16 ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2016 AT CHENNAI. SD/- SD/- ( ! ' ) ( ... ) (CHANDRA POOJARI) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 19 TH APRIL, 2016. KRI. / -278 98)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 :2 () /CIT(A)-16, CHENNAI 4. 1 :2 /CIT (INTERNATIONAL TRANSACTION), CHENNAI 5. 8; -2 /DR 6. <( = /GF.