Mrs. Rolex Suguna Mary, Erode V. CIT, Coimbatore

ITA 615/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5215 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-04-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 03-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 63; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. I.T.A. NO. 615/MDS/2010 ASSESSMENT YEAR : 2007-08 MRS. ROLEX SUGUNA MARY, P/O M/S. G.R. LEATHERS, ERODE. V. THE INCOME TAX OFFICER, WARD-I(3), ERODE. (PAN: AELPR23789J) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME-TAX-II, COIMBATORE PASSED UNDER SECTION 2 63 OF THE INCOME TAX ACT, 1961 IN C. NO. 220(7)/CIT II/CBE/09-10 DATED 26-03- 2010 FOR THE ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE, DESPITE NOTICE OF HEARING TO THE ASSESSEE. SHRI SHAJI P. J ACOB, LEARNED SR. DR REPRESENTED ON BEHALF OF THE REVENUE. I.T.A. NO.615/MDS/2010 2 3. WE HAVE HEARD THE LEARNED DR. WE ARE OF THE CONS IDERED VIEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL VID E ORDER DATED 27-05-1991 IN I.T.A. NO.800/DEL/89 IN THE CASE OF CIT V. MULTIPL AN INDIA P. LTD. REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRAD ESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 4 80 (M.P.), WE DISMISS THE APPEAL FILED BY THE ASSESSEE IN LIMINE . 5. IN THE RESULT, THE APPEAL FILED BY THE AS SESSEE IS DISMISSED. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 20/04/2 011. SD/- SD/- (ABARAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 20 TH APRIL, 2011. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE