N.Lathamani, Salem V. DCIT, Coimbatore

ITA 573/CHNY/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7131 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 25-08-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 07-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SASI KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . . . , ! ' , % & BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 573/MDS/2014 ( / ASSESSMENT YEAR : 2009-10) SMT. N.LATHAMANI, PROP: M/S. KANNAN AGENCIES 205-A, II CROSS KSV NAGAR NARASODHIPATTY, SALEM-636 004. VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, 67A, RACE COURSE ROAD, COIMBATORE-641 018. PAN:ABIPL1181G ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. A.SASI KUMAR, JCIT / DATE OF HEARING : 25 TH AUGUST, 2014 /DATE OF PRONOUNCEMENT : 25 TH AUGUST, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, COI MBATORE DATED 30.01.2014 FOR THE ASSESSMENT YEAR 2009-10. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH AD AND THE SAME WAS SERVED ON THE ASSESSEE AS EVIDENT FROM THE ACKNOWLEDGEMENT CARD PLACED ON RECORD. AT THE TIME OF ITA NO.573/MDS/2014 2 HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, N OR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING 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 TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR WA NT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY, TH E 25 TH DAY OF AUGUST, 2014 AT CHENNAI. SD/- SD/- ( DR. O.K. NARAYANAN ) ( CHALLA NAGE NDRA PRASAD ) ( . . . ) ( & () ) ,- /VICE-PRESIDENT ( . / JUDICIAL MEMBER \ ( /CHENNAI, / /DATED, 25 TH AUGUST, 2014. SOMU ITA NO.573/MDS/2014 3 12 32 /COPY TO: 1. APPELLANT 2. /RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF.