T.P.Umesh, CHENNAI V. JCIT, CHENNAI

ITA 896/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95831 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-06-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 22-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! # , $ & BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO . 896/MDS/2015 ( / ASSESSMENT YEAR: 2011-12) MR. T.P.UMESH, NEW NO.6, OLD NO.25, SHIVALAYA FLATS, THIRUVENGADAM STREET, MANDAVELI, CHENNAI-600 028. VS. JOINT COMMISSIONER OF INCOME TAX, SALARY RANGE-VI(I/C), CHENNAI-34. PAN:AAJPJ5610N ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. P.RADHAKRISHNAN, JCIT /DATE OF HEARING : 12 TH AUGUST, 2015 /DATE OF PRONOUNCEMENT : 12 TH AUGUST, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-15, CHE NNAI DATED 13.02.2015 FOR THE ASSESSMENT YEAR 2011-12. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE BY REGISTERED POST WITH AD POSTING THE APP EAL FOR HEARING ON 11.06.2015. HOWEVER, ON 11 TH JUNE, 2015 NONE APPEARED ON BEHALF OF THE ASSESSEE AND THUS CASE W AS ADJOURNED TO 12 TH AUGUST, 2015. SUBSEQUENTLY, NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGISTERED P OST WITH 2 ITA NO.896 /MDS/2015 AD WHICH WAS RETURNED UNSERVED WITH THE POSTAL ENDORSEMENT LEFT. AT THE TIME OF HEARING, NONE AP PEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURN MENT WAS RECEIVED. 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 TUKOJIRAOHOLKAR (223 ITR 480), WE DISMISS THE APPEA L FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH AUGUST, 2015. SD/- SD/- ( # ) ( & (# ) ( CHANDRA POOJARI ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER ( * / JUDICIAL MEMBER ( /CHENNAI, , /DATED 12 TH AUGUST, 2015 SOMU 3 ITA NO.896 /MDS/2015 ./ 0/ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .