V.S.Bhaskar, CHENNAI V. ITO, CHENNAI

ITA 811/CHNY/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8316 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A B KOLI IRS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . ! , '!# BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.811/MDS/2013 ' $ %$ / ASSESSMENT YEAR : 2009-2010. SHRI. V.S. BHASKAR, NO.268, MINT STREET, PARK TOWN, CHENNAI 600 003. VS. THE INCOME TAX OFFICER, BUSINESS WARD X(2) CHENNAI [PAN AAFPB 9388R] ( / APPELLANT) ( /RESPONDENT) &' ( ) / APPELLANT BY : NONE *+&' ( ) /RESPONDENT BY : SHRI. A.B. KOLI, IRS, JCIT. ( , / DATE OF HEARING : 07-01-2016 -.% ( , / DATE OF PRONOUNCEMENT : 08-01-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THE APPEAL FILED BY ASSESSEE IS DIRECTED AGAINS T ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-IV, CHENNAI IN ITA NO.545/ ITA NO.811/MDS/2013. :- 2 -: 2011-12, DATED 27.12.2012 FOR THE ASSESSMENT YEAR 2 009-2010 PASSED U/S.143(3) AND 250 OF THE INCOME TAX ACT, 1961. 2. DURING THE COURSE OF HEARING, WE FOUND THAT A NOTIC E OF HEARING WAS SENT BY RPAD ON 23.12.2015 TO THE ASSES SEE INTIMATING THE DATE OF HEARING. TODAY AT THE TIME OF HEARIN G THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY AD JOURNMENT PETITION WAS FILED. FROM THE CONDUCT OF THE ASSESSEE IT APP EARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL B EFORE THE TRIBUNAL. IN THESE CIRCUMSTANCES, AS HELD BY I.T.A.T., DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LIMITED 38 ITD 320 THAT THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT A T THE TIME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE APPEAL AND ALSO FOLLOWING DECISION OF THE CO-ORDINA TE BENCH OF THE TRIBUNAL IN THE CASE OF HELIOS AND MATHESON INFORMATION TECHNOLOGY LIMITED VS ITO IN ITA NO.134/MDS/2011, DATED 05.07. 2011, WE HEREBY DISMISS THE APPEAL IN LIMINE. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FILE A PETITION TO RECALL THIS ORDER PROVIDED SUFFICIENT CAUSE BE EXPLAINED FOR NON APPEARANCE ON THE SAID DATE OF HEARING. ITA NO.811/MDS/2013. :- 3 -: 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.811/MDS/2013 IS DISMISSED. ORDER PRONOUNCED ON FRIDAY, THE 8TH DAY OF JANUA RY, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ) (G. PAVAN KUMAR) /JUDICIAL MEMBER / CHENNAI 3 / DATED: 08.01.2016 KV 4 ( *',56 76%, / COPY TO: 1 . &' / APPELLANT 3. 8, () / CIT(A) 5. 69: *',' / DR 2. *+&' / RESPONDENT 4. 8, / CIT 6. :;$ < / GF