AVR Textiles Ltd., Coimbatore V. DCIT Corporate Circle 2, Coimbatore

MA 179/CHNY/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1492 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 20-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VARUVOOR SRIDHAR

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 179/CHNY/2018 [ ./ I.T.A.NO.1742/CHNY/2017] / ASSESSMENT YEAR :2013-14 M/S. AVR TEXTILES PVT. LTD., SF NO. 3/1, PAPPAPATTI MAIN ROAD, PEEDAMPALLI, COIMBATORE-641 016. [PAN: AACCA4473A] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, COIMBATORE. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI VARUVOOR SRIDHAR, JCIT / DATE OF HEARING : 16.11.2018 /DATE OF PRONOUNCEMENT : 16.11.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: IN THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1742/CHNY/2017 DATED 22.02.2018 FOR THE ASSESSMENT YEAR 2013-14, ITS GRIEVANCE IS THAT THE TRIBUNAL HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION. IN THE AFFIDAVIT FILED IN SUPPORT OF THE PETITION IT WAS SUBMITTED THAT DUE TO HUGE LOSS INCURRED IN THE BUSINESS, THE PETITIONER SHIFTED THE BUSINESS PREMISES AND THEREBY, THE NOTICE ISSUED BY M.P. NO.179/CHNY/18 2 THE TRIBUNAL HAS NOT REACHED THE PETITIONER AND COULD NOT PUT ITS APPEARANCE AND PRAYED FOR RECALLING THE ORDER PASSED BY THE TRIBUNAL DATED 22.02.2018. 2. WHEN THE PETITION WAS TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT THE NOTICE OF HEARING HAS BEEN RECEIVED BACK UNSERVED WITH REMARK OF THE POSTAL AUTHORITIES THAT COMPANY CLOSED. THE SAID NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE AT THE ADDRESS AS MENTIONED IN THE PETITION AS WELL AS AFFIDAVIT. SINCE THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. 3. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH NOVEMBER, 2018 AT CHENNAI. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 16.11.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.