S.Chella Kumar, CHENNAI V. ITO, CHENNAI

ITA 704/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8870 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-03-2016
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . , ! . # , $ % & [ BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ] ./ I.T.A.NO. 704/MDS/2016 / ASSESSMENT YEAR : 2009-10 SHRI S. CHELLA KUMAR # 15, RENEGANATHAN NAAGAR GRACE AVENUE, SELAIYUR CHENNAI 600 073 VS. THE INCOME TAX OFFICER COMPANY WARD IV(1) CHENNAI [PAN ADMPC 2178 G] ( '( / APPELLANT) ( )*'( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT / DATE OF HEARING : 09 - 0 8 - 2016 ! / DATE OF PRONOUNCEMENT : 09 - 08 - 2016 + / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-8, CHENNA I, DATED 30.11.2015 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY R PAD FOR THE HEARING ON 26.5.2016 AND ALSO INTIMATING THE FO LLOWING DEFECTS IN THE APPEAL FILED BY THE ASSESSEE : (I) TRIBUNAL FEE SHORT BY RS.9000/- ITA NO. 704/16 :- 2 -: (II) APPEAL WAS TIME BARRED BY 53 DAYS WHEREAS THE ASSE SSEE HAS FILED CONDONATION PETITION FOR 17 DAYS ONLY. 3. ON 26.5.2016, HEARING WAS ADJOURNED TO 9.8.2016 AS NONE APPEARED ON BEHALF OF THE ASSESSEE FOR WHICH NOTIC E WAS AGAIN SENT BY RPAD. ON 9.8.2016 ALSO WHEN THE APPEAL WAS TAKE N UP FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THE DEF ECTS WERE ALSO NOT RECTIFIED BY THE ASSESSEE. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL.), WE DISM ISS THIS APPEAL FILED BY THE ASSESSEE, FOR NON-PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE THIS TRIBUNAL FOR RECALLING THIS OR DER PROVIDED THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 9.8.2016 WHEN THE APPEAL WA S TAKEN UP FOR HEARING AND FOR NOT REMOVING THE DEFECTS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH AUGUST, 2016, AT CHENNAI. SD/- SD/- ( . # ) (G. PAVAN KUMAR) $ / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED: 9 TH AUGUST, 2016 RD ITA NO. 704/16 :- 3 -: %& '()( / COPY TO: 1 . / APPELLANT 4. * / CIT 2. / RESPONDENT 5. (+, - / DR 3. *./ / CIT(A) 6. ,01 / GF