S. Umamaheswaran, CHENNAI v. ITO, CHENNAI

ITA 2201/CHNY/2016 | 2011-2012
Pronouncement Date: 20-10-2016

Appeal Details

RSA Number 220121714 RSA 2016
Assessee PAN AAMPU9940K
Bench Chennai
Appeal Number ITA 2201/CHNY/2016
Duration Of Justice 2 month(s) 30 day(s)
Appellant S. Umamaheswaran, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 20-10-2016
Appeal Filed By Assessee
Bench Allotted A
Assessment Year 2011-2012
Appeal Filed On 21-07-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . ! ' !# $ [ BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR JUDICIAL MEMBER ] ./ I.T.A.NO. 2201/MDS/2016 / ASSESSMENT YEAR : 2011-12 SHRI S. UMAMAHESWARAN OLD NO.28 NEW NO.8 MADURAI VEERAN KOIL STREET T. NAGAR CHENNAI 600 017 VS. THE INCOME TAX OFFICER NON-CORPORATE WARD 2(1) CHENNAI [PAN AAMPU 9940 K] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI CLEM E NT RAMESH KUMAR ADDL. CIT / DATE OF HEARING : 17 - 10 - 2016 ! / DATE OF PRONOUNCEMENT : 20 - 10 - 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)-2 CHENNA I IN I.T.A.NO. 129/CIT(A)-2/2014-15 DATED 31.3.2016 FOR ASSESSMENT YEAR 2011-12 PASSED U/S 143(3) AND 250 OF THE INCOME-TAX ACT 1 961(HEREINAFTER REFERRED TO AS THE ACT). 2. DURING THE COURSE OF HEARING WE FIND THAT NOBODY REPRESENTING ASSESSEE HAS APPEARED NOR ANY ADJOURNM ENT REQUEST HAS ITA NO. 2201/16 :- 2 -: BEEN RECEIVED INSPITE OF ISSUING HEARING NOTICE. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THAT THE ASSESSEE IS NOT I NTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. IN THESE CIRCUMS TANCES 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 AT THE TIME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE APPEAL AND ALSO FOLLOWING DECISION OF THE CO- ORDINATE 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 CA USE BE EXPLAINED FOR NON APPEARANCE ON THE SAID DATE OF HEARING. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED ON 2OTH OCTOBER 2016 AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ) (G. PAVAN KUMAR) ' / JUDICIAL MEMBER '# / CHENNAI $% / DATED: 20 TH OCTOBER 2016 RD %& '()( / COPY TO: 1 . / APPELLANT 3. *+ / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF