M/s. Venkateswara Stores, CHENNAI V. ITO, CHENNAI

ITA 960/CHNY/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68841 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-11-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 30-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADH AVANJ
• Keywords: Reasonable cause
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI (BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ) .. I.T.A. NO.960/MDS/2012 ASSESSMENT YEAR :2006-07 M/S.VENKATESWARA STORES, C-42,12 TH MAIN ROAD, ANNA NAGAR, CHENNAI 600 040. PAN : AAAFV 3331 K (APPELLANT) V. THE INCOME TAX OFFICER , BUSIENSS WARD XIV(3), AAYAKAR BHAVAN, CHENNAI 600 034. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N.MADH AVAN,J CIT D.R. DATE OF HEARING : 13.11.13 DATE OF PRONOUNCEMENT : 13.11.13 O R D E R PER A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER: `THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED BY THE ORDER OF THE LD. CIT(A) DATED 20.02.2012 IN ITA NO.282/2009 -10 PASSED U/S 143(3) READ WITH SECTIONS 147 AND 250 OF THE ACT. ITA NO.960/MDS/12 2 2. ON THE DATE OF HEARING, NEITHER THE REPRESENTAT IVE OF THE ASSESSEE-COMPANY APPEARED NOR ANY APPLICATION FOR A DJOURNMENT WAS FILED IN ORDER TO PURSUE THE APPEAL. THEREFOR E, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN COND UCTING THE CASE, HENCE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C.I.T. VS. MULTIPLAN (INDIA) LTD.(38 ITD 32 0 )(DEL.), WE HEREBY DISMISS THE APPEAL FILED BY THE ASSESSEE IN LIMINE . 3. THE ASSESSEE, IF SO ADVISED, MAY FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING THE CASE ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARANCE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 13 TH NOVEMBER, 2013. SD/- SD/- (VIKAS AWASTHY ) (A.MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 13 TH NOVEMBER, 2013. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE ITA NO.960/MDS/12 3