P.T.Goldcoin Specialities, CHENNAI V. Addl. Director of International Taxation, CHENNAI

ITA 913/CHNY/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8498 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 19-09-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 07-05-2013
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . ! ' , # '$ % [ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ] ./ I.T.A.NO.913/MDS/2013 / ASSESSMENT YEAR : 2004-05 M/S P.T. GOLD COIN SPECIALITIES NO.1, BVR NAGAR ALWARTHIRUNAGAR CHENNAI 600 087 VS. THE ADDL. DIRECTOR OF INTERNATIONAL TAXATION CHENNAI [PAN AABCP 7951 M ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI R. DURAI PANDIAN, J CIT / DATE OF HEARING : 1 9 - 09 - 2016 ! / DATE OF PRONOUNCEMENT : 20 - 09 - 2016 * / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV, CHENN AI, DATED 28.1.2013 IN I.T.A.NO.209/2010-11 FOR THE ASSESSMEN T YEAR 2004-05 PASSED U/S 143(3) AND 250(6) OF THE INCOME-TAX ACT , 1961 (IN SHORT THE ACT ). 2. THE APPEAL WAS POSTED FOR HEARING ON VARIOUS OCCASI ONS SINCE 22.7.2013 AND FINALLY IT WAS POSTED ON 18.7.2 016 AND AT THE REQUEST OF THE ASSESSEE, HEARING WAS ADJOURNED T O 19.9.2016. THE LD. AR HAS DULY NOTED THE DATE AS IS EVIDENT FROM T HE APPEAL FOLDER. ITA NO. 913/13 :- 2 -: DESPITE THIS, AT THE TIME OF HEARING, NONE APPEARE D ON BEHALF OF THE ASSESSEE. FROM THE CONDUCT OF THE ASSESSEE IT APPEA RS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS BEFORE 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 CONVINCING/SUFFICIENT CAUSE BE EXPLAINED FOR NON AP PEARANCE ON THE SAID DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ' ) (G. PAVAN KUMAR) # / JUDICIAL MEMBER '# / CHENNAI $% / DATED: 20 TH SEPTEMBER, 2016 RD %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF