Income Tax Appellate Tribunal - Chennai
Maharaja Sivam Industries (P) Limited, ... vs Acit Circle 1, Erode on 27 April, 2018
आयकर अपील य अ धकरण, ''डी'' यायपीठ, चे नई
IN THE INCOME-TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI
ी अ ाहम पी. जॉज, लेखा सद य एवं ी धु वु आर.एल रे डी, या यक सद य के सम
Before Shri Abraham P. George, Accountant Member &
Shri Duvvuru RL Reddy, Judicial Member
आयकर अपील सं./I.T.A.No.2609/Chny/2017
नधारण वष/Assessment Year :2013-14
M/s. Maharaja Sivam Industries (P) The Assistant Commissioner of
Limited, 119, Bhavani Road, Vs. Income Tax,
Erode 638 004. Circle 1, Salem.
[PAN: AABCM3049D]
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से / Appellant by : None
यथ क ओर से/Respondent by : Mrs. S. Vijayaprabha, JCIT
सुनवाई क तार ख/ Date of he a ring : 09.04.2018
घोषणा क तार ख /Date of Pronoun cement : 27.04.2018
आदेश /O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 ["Act" in short] by the Assistant Commissioner of Income Tax, Erode, dated 26.09.2017 relevant to the assessment year 2013-14.
2. By order in S.P. No. 319/Mds/2017 dated 08.12.2017, the Tribunal granted early hearing of the appeal by fixing the hearing on 08.02.2018 and since the date of hearing being communicated in the open court, no fresh 2 I.T.A. No.2609/Chny/17 notices of hearing was sent. Since the Bench did not function on 08.02.2018, the case was adjourned to 09.04.2018 and the ld. Counsel for the assessee endorsed in the order sheet by noting the date of hearing. When the appeal was taken up for hearing on 09.04.2018, none appeared on behalf of the assessee or any adjournment petition has been filed by the assessee. Hence, it is inferred that the assessee is not interested in prosecuting the appeal.
3. Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 ITD 320) and the judgment of the Hon'ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeal of the assessee is dismissed for want of prosecution.
4. In the result, the appeal filed by the assessee is dismissed.
Order pronounced on the 27th April, 2018 at Chennai.
Sd/- Sd/-
(ABRAHAM P. GEORGE) (DUVVURU RL REDDY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Chennai, Dated, the 27.04.2018
Vm/-
आदेश क त ल प अ े षत/Copy to: 1. अपीलाथ /Appellant, 2. यथ /
Respondent, 3. आयकर आयु त (अपील)/CIT(A), 4. आयकर आयु त/CIT,
5. वभागीय त न ध/DR & 6. गाड फाईल/GF.