Business Jets India Private Limited, CHENNAI V. DCIT, CHENNAI

ITA 930/CHNY/2015

• Counselvise Citation: 93021714 RSA 2015
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JOE SEBASTIAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.930/MDS/2015 ( )( / ASSESSMENT YEAR : 2010-11 M/S BUSINESS JETS INDIA PVT. LTD., PARAMOUNT PLAZA, II FLOOR, 47, MAHATMA GANDHI ROAD, CHENNAI - 600 034. PAN : AACCB 7956 K V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE I(2), CHENNAI - 600 034. (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : NONE -.+, / 0 / RESPONDENT BY : SHRI JOE SEBASTIAN, CIT 1 / 2% / DATE OF HEARING : 28.05.2015 3') / 2% / DATE OF PRONOUNCEMENT : 28.05.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE DISPUTE RESOLUTION PANEL, CHENNAI, DATED 12.12. 2014 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2 I.T.A. NO.930/MDS/15 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, NO ON E APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS I SSUED TO THE ASSESSEE BY RPAD. ACKNOWLEDGEMENT MADE BY THE ASSE SSEE FOR HAVING RECEIVED THE NOTICE HAS BEEN FILED IN THE AP PEAL FOLDER. INSPITE OF THAT, NO ONE APPEARED FOR THE ASSESSEE W HEN THE APPEAL WAS TAKEN FOR HEARING ON 28.05.2015. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (AP PELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE A SSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 28.05.2015 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.930/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) (. !'# ! ) ( . . . ) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 28 TH MAY, 2015. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 /CIT, CHENNAI-I, CHENNAI 4. SECRETARY TO DRP, CHENNAI. 5. 7: -2 /DR 6. ( ; /GF.