N P K S Logu, Tiruppur V. ITO, Tiruppur

ITA 831/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90576 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! # , $ & BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO . 831/MDS/2015 ( / ASSESSMENT YEAR: 2011-12) NPKS LOGU, PROP. M/S. KAVIN GARMENTS 51/25A, KUMARAPPAPURAM 2 ND STREET, ROYAPURAM EXTN. TIRUPUR-641 601. VS INCOME TAX OFFICER, WARD-I(1) TIRUPUR. PAN:ABWPL4658E ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 29 TH JUNE, 2015 /DATE OF PRONOUNCEMENT : 30 TH JUNE, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, COIMBA TORE DATED 17.12.2014 FOR THE ASSESSMENT YEAR 2011-12. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO T HE ASSESSEE BY RPAD POSTING THE APPEAL FOR HEARING ON 29 TH JUNE, 2015 WHICH WAS SERVED ON THE ASSESSEE, AS IS EVIDENT FROM RECORD. HOWEVER, AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJO URNMENT WAS RECEIVED. 2 ITA NO.831 /MDS/2015 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN I NDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON 'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR WA NT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2015. SD/- SD/- ( # ) ( & (# ) ( CHANDRA POOJARI ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER ( * / JUDICIAL MEMBER ( /CHENNAI, , /DATED 30 TH JUNE, 2015 SOMU ./ 0/ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .