Midas Communication Technologies Private Limited, CHENNAI V. DCIT, CHENNAI

ITA 816/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4947 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-06-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C, CHENNAI B E F O R E DR. O.K.NARAYANAN, VICE PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER .. I.T.A. NO.816(MDS)/2010 ASSESSMENT YEAR: 2005-06 M/S.MIDAS COMMUNICATION DEPUTY COMMISSIONER OF TECHNOLOGIES PVT. LTD., I NCOME-TAX, 3/440,EAST COST ROAD, VS. COMPA NY RANGE IV(3), NEELANKARAI, CHENNAI-600041. CHENNAI. PAN AAACM2623A. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI B.SRINIVAS O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVA NT ASSESSMENT YEAR IS 2005-06. IT IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-III AT CHENNAI PASSED UN DER SECTION 263 OF THE INCOME-TAX ACT, 1961 THROUGH HIS PROCEEDINGS DATED 17-3- 2010. ITA NO.8 16(MDS)/2010 2 THIS APPEAL WAS EARLIER DISMISSED BY THE TRIBUNAL FOR NON PROSECUTION THROUGH THEIR ORDER DATED 19-10-2010. THEREAFTER THE ASSESSEE FILED A RESTORATION PETITION AND THE SAME WAS ALLOWED BY THE TRIBUNAL IN M.A.NO.187(MDS)/2010 THROUGH THEIR ORDE R DATED 18-2- 2011. IT IS HOW THIS APPEAL HAS COME UP BEFORE THI S BENCH FOR THE SECOND TIME. 3. THIS RECALLED APPEAL WHEN POSTED LAST TIME, THE ASSESSEES COUNSEL SOUGHT ADJOURNMENT AND THE SAME WAS ADJOURNED AFTER NOTICE TO THE PARTIES IN THE COURT ITSELF. BUT INSPITE OF THE NOTICE NOBODY HAS APPEARED FOR THE ASSESSEE TO REPRESENT THE CASE. IN THESE CIRCUMSTANCES WE ARE DISMISSING THI S APPEAL FOR DEFAULT OF NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THURSDAY, THE 9 TH DAY OF JUNE, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 9 TH JUNE, 2011. V.A.P. COPY TO: (1) APPELLANT ( 4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.