G.Girijasekaran, CHENNAI V. DCIT, CHENNAI

ITA 743/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4219 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-04-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 74 3/MDS/2016 / ASSESSMENT YEAR :20 11 - 1 2 SMT. G. GIRIJASEKARAN, NO. 5, OLD NO. 21, 5 TH STREET, X - BLOCK, ANNA NAGAR CHENNAI 60 0 0 4 0 . [PAN:A IBPG2534Q ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE XI II , CHENNAI 34 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI A.V. SREEKANTH , JCIT / DATE OF HEARING : 05 . 0 4 .201 7 / DATE OF P RONOUNCEMENT : 20 .0 6 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 7 , CHENNAI DATED 15 . 02 .201 6 RELEVANT TO THE ASSESSMENT YEAR 20 11 - 1 2 . 2. AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL IS ADJOURNED AND POSTED FOR HEARING ON 16.08.2016. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE HEARI NG OF THE APPEAL IS ADJOURNED TO 17.11.2016 ON THE GROUND THAT CERTAIN I.T.A. NO . 74 3 /M/ 16 2 DOCUMENTS ARE NOT READILY AVAILABLE. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 17.11.2016, ON SIMILAR PLEA OF THE LD. COUNSEL FOR THE ASSESSEE, THE HEARING WAS FURTHER ADJOURNED TO 13 .02.2017 AS WELL AS ON 05.04.2017. EVEN WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 05.04.2017, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED PETITION FOR ADJOURNMENT WITH SAME STEREO TYPE REASON FOR ADJOURNMENT AND THUS, THE BENCH REJECTED GRANT OF ADJOU RNMENT. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING THE APPEAL . 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION. 4. IN T HE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 20 TH JUNE , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 20 . 0 6 .201 7 VM/ - I.T.A. NO . 74 3 /M/ 16 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.