Air Filter Systems, CHENNAI V. DCIT, Tambaram

ITA 441/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9357 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 18-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 29-02-2016
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , . !' , # % & [ BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ] ./ I.T.A.NO.441/MDS/2016 / ASSESSMENT YEAR : 2011-12 M/S AIR FILTER SYSTEMS SDF III, NO.80, MEPZ-SEZ TAMBARAM CHENNAI 600 045 VS. THE DY. COMMISSIONER OF INCOME TAX CIRCLE I TAMBARAM [PAN AALFA 1532 E ] ( '( / APPELLANT) ( )*'( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI GURU BASHYAM, JCIT / DATE OF HEARING : 10 - 05 - 2 016 / DATE OF PRONOUNCEMENT : 10 - 05 - 2016 !' / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-10, CHENNA I, DATED 22.12.2015, FOR ASSESSMENT YEAR 2011-12. 2. DURING THE COURSE OF HEARING, WE FIND THAT A NOTICE DATED 31.3.2016 STANDS ISSUED BY RPAD POST WHICH HAS DUL Y BEEN SERVED ON THE ASSESSEE AS IS EVIDENT FROM THE POSTAL ACKNOWL EDGEMENT CARD ITA NO.441/16 :- 2 -: PLACED ON RECORD. DESPITE SERVICE OF NOTICE, AT T HE TIME OF HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS, THEREFORE, INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING TH E APPEAL WHICH IS HEREBY DISMISSED FOR NON-PROSECUTION FOLLOWING THE ORDER OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPL AN INDIA (P) LTD (1991) 38 ITD 320(DEL.) AND ALSO THE JUDGMENT OF T HE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480). 3 . THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2016, AT CHENNAI. SD/- SD/- ( # . $ % $ ) (A. MOHAN ALANKAMONY) !& / ACCOUNTANT MEMBER ' ( ' . ! ) ) ( V. DURGA RAO ) * !& / JUDICIAL MEMBER +* / CHENNAI ,! / DATED: 10 TH MAY, 2016 RD !''' -.'/. / COPY TO: ' 1 . / APPELLANT 4. ' 0 / CIT 2. / RESPONDENT 5. .1)' 2 / DR 3. ' 0'(3 / CIT(A) 6. )4'5 / GF