VIMKAR CONTRACT WORKS PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-11, Chennai in Old New ITA No.606/CIT(A)-11/2013-14 dated 12.03.2015 for the assessment year 2010-11.

None represented on behalf of the Assessee, and Mr.AR.V.Sreenivsan represented on behalf of the Revenue.

The Assessee-company is engaged in the business of manufacture of household insecticides as a job-work contract. The assessee filed its appeal before the Tribunal on 02.06.2015 and defective notice has been issued to the assessee intimating that the appeal of assessee is time barred for 10 days and the condonation of delay has not been filed. Similarly E-Challan and each page in appeal file have not been attested. The appeal of assessee had been posted for hearing on various dates and None appeared. Consequently, the appeal had been dismissed in liminie on account of non-prosecution vide order dated 07.04.2016. Thereafter, Miscellaneous Application bearing MP No.65/Chny/2018 came to be filed and the Co-ordinate Bench of this Tribunal recalled the Order of Tribunal vide order dated 08.06.2018 had restored the appeal to the original status.

In the result, the appeal of the assessee is dismissed.