HSI Automotive Limited, Kancheepuram V. ACIT, CHENNAI

ITA 950/CHNY/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9902 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' $ , % ' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO . 950/MDS/2014 ( / ASSESSMENT YEAR: 2008-09) HSI AUTOMOTIVE LTD., SURVEY NO.73, A BLOCK, 100, THANDALAM P.O. MEVALURKUPPAM VILLAGE SRIPERUMBUDUR, KANCHEEPURAM-602 105. VS ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-III(2), CHENNAI-600 034. PAN:AAACH2804E ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. N.MADHAVAN, JCIT /DATE OF HEARING : 22 ND JUNE, 2015 /DATE OF PRONOUNCEMENT : 22 ND 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)-II, CHENNA I DATED 20.01.2014 FOR THE ASSESSMENT YEAR 2008-09. 2. IN THIS APPEAL, THE CASE WAS INITIALLY POSTED F OR HEARING ON 2 ND JULY, 2014. AS THE BENCH WAS NOT FUNCTIONING, THE CASE WAS ADJOURNED TO 29.09.2014 AND 01.01.2015 AND SUBSEQUENTLY POSTED FOR HEARING ON 13.04.2015. AS NO ONE APPEARED ON BEHALF OF THE ASSESSEE ON 13.04.2015, T HE CASE 2 ITA NO.950 /MDS/2014 WAS AGAIN ADJOURNED TO 22.06.2015 AND A NOTICE WAS SENT BY RPAD. HOWEVER, AT THE TIME OF HEARING, NONE APPEARE D 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 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 22 ND JUNE, 2015. SD/- SD/- ( # ) ( & (# ) ( CHANDRA POOJARI ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER ( * / JUDICIAL MEMBER ( /CHENNAI, , /DATED 22 ND JUNE, 2015 SOMU 3 ITA NO.950 /MDS/2014 ./ 0/ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .