Madura Coats Private Limited, Madurai V. DCIT, Madurai

ITA 548/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7869 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 30-01-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2016
• Court: TRIBUNAL
• Department Lawyers: PATHLAVATH PEERYA
• Section: 143(3)

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 548/MDS/2016 / ASSESSMENT YEAR :20 11 - 12 M/S. MADURA COATS PVT. LTD., P.O. NO. 35, NEW JAIL ROAD, MADURAI 625 001. [PAN: A ABCM8279K ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE 2, MADURAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI PATHLAVATH PEERYA , CIT - DR / DATE OF HEARING : 3 0 . 0 1 .201 7 / DATE OF P RONOUNCEME NT : 31 . 0 1 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DEPUTY COMMISSIONER OF INCOME TAX, DATED 1 9 . 0 1 .20 1 6 RELEVANT TO THE ASSESSMENT YEAR 20 11 - 12 PASSED UNDER SECTION 143(3) R.W.S. 144C OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] . 2. T HE HEARING OF THE APPEAL WAS ADJOURNED TO 30.01.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 08 . 11 .2016 AND THE LD. COUNSEL FOR THE ASSESSEE HAS DULY ENDORSED IN THE ORDER SHEET HAVING NOTED THE NEXT DATE OF I.T.A. NO . 548 /M/ 1 6 2 HEARING OF THE APPEAL. HOWEVER, DESPITE NOTING OF THE HEARING, WHEN THE APPE AL WAS TAKEN UP FOR HEARING ON 3 0 .0 1 .201 7 , NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT REQUEST HAS BEEN FILED BY THE ASSESSEE. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRI BUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 31 ST JANUARY , 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 31 . 0 1 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.