LAKSHMI,CHENNAI vs. ITO NON CORP. WARD 3(5), CHENNAI

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ITA 2493/CHNY/2017Status: DisposedITAT Chennai29 May 2018AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal inferred that the assessee was not interested in pursuing the appeal. Following precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing. Despite receiving a notice, the assessee did not appear for the hearing. The postal acknowledgement confirms the notice was served.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER:-

During the course of hearing, we find that a memo Dated 07.05.2018 was sent / served on the assessee on 08.5.2018 as it is evident from the postal acknowledgement placed on record. Despite notice, at the time of hearing, none has appeared on behalf of the assessee. Hence, it is inferred that the assessee is not interested in 2 -: prosecuting the appeal. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), we dismiss the appeal filed by the assessee, for non- prosecution. In the result, the appeal of the assessee is dismissed. 2.

Order pronounced in the open court at the time of hearing on 29th May, 2018 at Chennai.

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