The Union Company Motors Pvt. Ltd., CHENNAI V. ITO (OSD), CHENNAI

ITA 742/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77314 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 26-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CH ENNAI . , . !' !' !' !' , # # # # $ $ $ $ BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.742/MDS/2014 # ' %' / ASSESSMENT YEAR :2004-05 THE UNION COMPANY MOTORS PVT. LTD., S.P.P. COMPLEX, NO. 324, ANNA SALAI, NANDANAM, CHENNAI 600 035. [PAN: AAACU5630M] VS. THE INCOME TAX OFFICER (OSD), COMPANY CIRCLE III(3), CHENNAI 600 034. ( &' &' &' &' /APPELLANT ) ( ()&' ()&' ()&' ()&' / RESPONDENT ) &' * + / APPELLANT BY : NONE ()&' * + / RESPONDENT BY : SHRI GURU BHASHYAM, JCIT * , / DATE OF HEARING : 02.06.2014 - % * , /DATE OF PRONOUNCEMENT : 04.06.2014 . . . . / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) III, CHENN AI, DATED 28.11.2013 RELEVANT TO THE ASSESSMENT YEAR 2004-05. 2. DURING THE COURSE OF HEARING, WE FIND THAT THE LD. COUNSEL FOR THE ASSESSEE HAS FILED A LETTER STATING THAT HE HAS TO SIGN FORM NO. 35 FOR THAT HE HAS REQUESTED THE REGISTRY TO SEND THOSE PA PERS TO HIM. ACCORDINGLY, HE HAS COLLECTED FORM NO. 35 AND SIGNE D IT. HOWEVER, AT I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.742 742742 742/M/ /M/ /M/ /M/1 11 14 44 4 2 THE TIME OF HEARING, NEITHER THE ASSESSEE NOR HIS C OUNSEL HAS APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING THE APPEAL. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMEN T OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED F OR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 4 TH OF JUNE, 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 04.06.2014 VM/- . * (#,/0 10%, /COPY TO: 1. &' / APPELLANT, 2. ()&' / RESPONDENT, 3. 2 ( ) /CIT(A), 4. 2 /CIT, 5. 03! (#,# /DR & 6. !4' 5 /GF.