Mukunchand Bothra & Sons (HUF), CHENNAI V. ITO, CHENNAI

ITA 55/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4242 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 09-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREENIVASAN JICIT D R
• Keywords: Reasonable cause

Judgement Text

, C/ SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C/SMC BENCH, CHENNAI . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.NO.52 TO 55 /MDS./2017 ( ASSESSMENT YEARS : 2001-02,2002-03, 2005-06, 2006-07) MR.MUKUNCHAND BOTHRA & SONS (HUF) , NO.43/44,VEERAPPAN STREET, CHENNAI 600 079. VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 5(3), CHENNAI-6. PAN AAHHM 4095 C ( / APPELLANT ) ( / RESPONDENT ) I.T.A.NO.57 TO 60 /MDS./2017 ( ASSESSMENT YEARS : 2003-04,2004-05, 2005-06,2006-07) MR.MUKUNCHAND BOTHRA, NO.43/44,VEERAPPAN STREET, CHENNAI 600 079. VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 5(3), CHENNAI-6. PAN AVQPS 6197 P ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MR.V.SREENIVASAN, JICIT, D.R ! ' / DATE OF HEARING : 19.06.2017 #$%& ! ' /DATE OF PRONOUNCEMENT : 19.06.2017 ITA NO.52 TO 60 /MDS/2017 2 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THESE APPEALS ARE FILED BY THE TWO ASSESSEES, AGG RIEVED BY THE DIFFERENT ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(A)- 5, CHENNAI PERTAINING TO ASSESSMENT YEARS MENTIONED IN THE TITLE OF THE APPEALS. SINCE ISSUES INVOLVED IN ALL THESE CR OSS APPEALS AS WELL AS ASSESSEES APPEALS ARE COMMON IN NATURE, THESE A PPEALS ARE CLUBBED TOGETHER, HEARD TOGETHER, DISPOSED OFF BY T HIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, ONE M R.N.V.BALAJI, ADVOCATE FILED A LETTER DATED 20.06.2017 STATING TH AT THE TWO ASSESSEES PROPOSED TO CHANGE THE COUNSEL AND ALSO ORALLY SUBMITTED THAT HE HAS GOT INSTRUCTIONS OVER PHONE T O THIS EFFECT. ACCORDINGLY, HE HAD WITHDRAWN THE VAKALAT NAMA GIVEN TO HIM BY THESE ASSESSEES. 3. SINCE THE ASSESSEES HAVE NOT MADE ANY ALTERNATI VE ARRANGEMENT, IN MY OPINION, THE ASSESSEES ARE NOT INTERESTED IN ITA NO.52 TO 60 /MDS/2017 3 PROSECUTING THESE APPEALS . ACCORDINGLY, ALL THESE ABOVE APPEALS FILED BY THESE TWO ASSESSEES STAND DISMISSED FOR WA NT OF PROSECUTION. 4. THE ASSESSEES, IF SO ADVISED, MAY FILE APPLICAT IONS BEFORE THIS TRIBUNAL FOR RESTORATION OF THEIR APPEALS AND THERE AFTER HEARING THE CASE ON MERITS BY SHOWING REASONABLE CAUSE FOR NO A PPEARANCE BEFORE TRIBUNAL. 5. IN THE RESULT, ALL THE APPEALS OF THE TWO ASSES SEES VIZ. MR.MUKUNCHAND BOTHRA & SONS (HUF), AND MR.MUKUNCHA ND BOTHRA, ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 19 TH JUNE, 2017. SD/- ( ) ( CHANDRA POOJARI ) /ACCOUNTANT MEMBER CHENNAI, DATED THE 19 TH JUNE, 2017 . K S SUNDARAM. ' ( )!*+ ,+%! / COPY TO: 1 . / APPELLANT 3. ' ' -! () / CIT(A) 5. +0 1 )!)23 / DR 2. / RESPONDENT 4. ' ' -! / CIT 6. 1 45 6 / GF